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NY E87774

October 6, 1999

CLA-2-64:RR:NC:TA:347 E87774


TARIFF NO.: 6402.99.1865

Mr. Michael Skidmore
Oceanair Inc.
135 American Legion Hwy.
Revere, MA 02151

RE: The tariff classification of footwear from Italy

Dear Mr. Skidmore:

In your letter dated September 21, 1999, on behalf of Connor’s Footwear, Inc., you requested a tariff classification ruling.

The submitted half pair sample, Style “Burbeck #92128”, is a woman’s below the ankle, slip-on, toe-thong sandal. The upper is all plastic, consisting of Y-configured straps that are mostly made up of ¼-inch diameter plastic beads strung together with tubular plastic laces that have textile fiber cores. The remainder of the upper consists of three 1-inch long sections of ¼-inch wide plastic straps at the ends of the strung beads, which penetrate the insole and form the toe-thong. The sandal also has a rubber/plastic outer sole.

The applicable subheading for the woman’s sandal, Style “Burbeck #92128”, will be 6402.99.1865, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not have a foxing-like band; and which does not cover the ankle. The rate of duty will be 6% 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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