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NY E89215

November 4, 1999

CLA-2-64:RR:NC:TA:347 E89215


TARIFF NO.: 6402.99.18

Ms. Ellen A. DiLapi
Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Ave., 33 Floor
New York, NY 10167-3397

RE: The tariff classification of footwear from China

Dear Ms. DiLapi:

In your letter dated October 26, 1999, on behalf of your client, Mercury International Trading Corp., you requested a tariff classification ruling.

The submitted half pair sample, Style #CJM-S2255A, “Razor Slide”, is a rugged unisex type sandal. This sandal has a stitched together plastic upper with two hook-and-loop strap closures across the instep, and with an open toe and an open heel. Although there is a narrow strip of textile material accessory overlay on the surface of both the closure straps, you state that the external surface area of this sandal’s upper with all accessories and reinforcements included is still more than 90 percent plastics. Based on visual measurements, we will presume this surface area determination is correct. The sandal features a unit molded rubber/plastic traction studded bottom with a wave-like cupped sidewall that overlaps the point where the upper begins by more than ¼-inch. There is, however, a space between the vertical overlapping portion of the cupped bottom and the upper, such that the sole overlap does not touch the upper. We do not consider this sandal to have a foxing-like band.

The applicable subheading for the sandal described above, Style #CJM- S2255A, will be 6402.99.18, 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.

We are returning the sample as you requested.

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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