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NY C82206

December 8, 1997



TARIFF NO.: 6404.19.35

Andrew S. Harris
Branch Manager
Nissin Customs Service, Inc.
172-47 Baisley Boulevard
Jamaica, New York 11434

RE: The tariff classification of footwear from Italy

Dear Mr. Harris:

In your undated letter received by this office on December 5, 1997 you requested a tariff classification ruling on behalf of your client, Meramec International.

The samples provided are of three models of women's sandals. All three models have open toes and heels, and rubber or plastic soles. Model #1221 has an upper consisting of straps of 80% polyamide/20% elasthene textile fabric, and is closed with a buckle. Models #1335 and #1331 have uppers of knitted artificial straw made of viscous rayon which is under 5mm in apparent width. Model #1331 is slip-on; model #1335 has an additional heel/ankle strap of plastic with buckle closure which contributes a minor portion of the external surface area of the upper as compared to the artificial straw portion.

The applicable subheading for all three models of sandals will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of textile materials; other than sports footwear and the like; other than footwear with uppers of over 50% leather; other than protective footwear; footwear of the slip-on type; of greater than 10% by weight of rubber or plastics. The rate of duty will be 37.5%.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.


Lewellyn Robison
Port Director

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