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NY C84392

February 25, 1998

CLA-2-64:RR:NC:TP:347 C84392


TARIFF NO.: 6405.90.90

Mr. Robert L. Follick
Follick & Bessich
One Exchange Place, Suite 915
Jersey City, N.J. 07302

RE: The tariff classification of a woman's sandal from Mexico.

Dear Mr. Follick:

In your letter dated February 12, 1998, written on behalf of your client, The Dagger Group, Ltd., you requested a tariff classification ruling.

You have submitted a sample of what you state is a woman's open toe, open heel, slip-on platform wedged sandal, "INCA" style #SS9801, which you state features an upper consisting wholly of multiple rounded plastic strips stretching across the top of the instep, inner and outer soles of leather, and a 3-3/4 inch high plastic platform heel covered in leather. The solid cylindrical plastic strings which comprise the upper have a cross-sectional dimension of approximately 2 mm and will be considered plastic for purposes of Chapter 64, Harmonized Tariff Schedule of the United States, HTS.

The applicable subheading for the woman's sandal, "INCA" style #SS9801, will be 6405.90.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately other than leather, composition leather, or textile materials, and which has an outer sole that is predominately other than rubber or plastic. The rate of duty will be 12.5% ad valorem.

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. If you have any questions regarding the ruling, contact National Import Specialist Richard Foley at 212-466-5890.


Robert B. Swierupski

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