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NY C87332

May 22, 1998

CLA-2-64:RR:NC:TP:347 C87332


TARIFF NO.: 6402.99.30

Ms. Jeanne Clark
Fritz Companies, Inc.
9800 La Cienega Blvd., 12th Floor
Inglewood, CA 90301-2063

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

Dear Ms. Clark:

In your letter dated April 23, 1998, written on behalf of your client, Dynasty Footwear, Ltd., you requested a tariff classification ruling.

You have submitted a sample of a woman's open heel/open toe sandal, style #S4027. The upper appears to be made up of horizontal strips of textile yarns that are visibly coated with plastic. The plastic coated textile yarns will be considered plastic for purposes of chapter 64, Harmonized Tariff Schedule of the United States (HTS). There are also vertical strips of elasticized textile which run under the textile yarns. They are visible along the surface of the upper and will be counted as textile material in the surface area measurement. These horizontal plastic yarns and vertical textile strips which together form the upper are held together with sewing thread, which is also visible along the surface of the upper, and therefore counted as textile material in the surface area measurement. You state that the external surface area of the upper (ESAU) is 61% rubber/plastic and 39% textile material. For the purposes of this ruling, we will assume these measurements to be correct, however, they may be subject to verification at the port of entry at the time of importation. The sole is made up of both rubber and jute materials and, although you have not provided a surface area breakdown of the component materials, a cursory examination of the sole reveals that the rubber is the material having the greatest external surface area in contact with the ground.

The applicable subheading for the woman's sandal will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastic, not covering the ankle, having uppers of which not over 90% of the external surface area is rubber or plastic, footwear with open toes or heels. The rate of duty will be 37.5% 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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