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NY E87611

September 29, 1999

CLA-2-64:RR:NC:TA:347 E87611


TARIFF NO.: 6404.19.35

Ms. Irene Kwok
Concept 3 Ltd.
26/F., Tower A, Southmark
11 Yip Hing Street
Aberdeen, Hong Kong

RE: The tariff classification of footwear from China

Dear Ms. Kwok:

In your letter dated September 14, 1999 you requested a tariff classification ruling.

The submitted sample is a beachcomber type, open-toe, open heel sandal, with a Y-configured textile strap upper that has a plastic tube encased textile toe thong . The sandal also has a 1½-inch high wedge shaped EVA plastic multi-layered bottom.

The applicable subheading for this sandal, no style # indicated, will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which has open toes or open heels; and which is 10% or more by weight of rubber and/or plastics. 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 212-637-7089.


Robert B. Swierupski

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