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NY F81685

January 24, 2000

CLA-2-64:RR:NC:TP:347 F81685


TARIFF NO.: 6404.19.30

Mr. Barry Campbell
3650 131st Ave. S.E., Suite 150
Bellevue, WA 98006-1334

RE: The tariff classification of a woman’s textile sandal from Taiwan.

Dear Mr. Campbell:

In your letter dated January 5, 2000, you requested a tariff classification ruling.

You have submitted a sample of what you state is a woman’s feather two-band sandal. You also state that the upper consists of a textile material that is entirely covered by duck feathers. The shoe has a platform of wood and the upper is attached to the wood by metal nails. The outer sole is made of rubber. It is the opinion of this office that the textile material imparts the structural integrity of the shoe. We are also of the opinion that feathers are not plausible upper material, therefore, the external surface area of the upper (ESAU) is considered to be textile material.

The applicable subheading for the shoe will be 6404.19.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials, other, footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper, footwear which is less than 10% by weight of rubber or plastics. 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 212-637-7089.


Robert B. Swierupski

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