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NY F88344

June 28, 2000

CLA-2-64:RR:NC:TP:347 F88344


TARIFF NO.: 6402.99.30

Ms. Louisa Fang
Fiesta International Corp.
19817 Avenida Deseo
Walnut, CA 91789

RE: The tariff classification of rubber/plastic shoes from China.

Dear Ms. Fang:

In your letter dated June 7, 2000, you requested a tariff classification ruling.

You have submitted a pair of what you state are men’s sandals, item no. 8115. The uppers and outer soles are made up of rubber/plastics. The sandals feature open toes and heels. The upper consists of two rubber/plastic straps, one going across the instep which features two adjustable hook and loop closures, each one decorated with a metal ornament that is counted as accessory/reinforcement; the other strap encircles the ankle with an adjustable hook and loop closure. Both straps that make up the upper also feature textile edging, visible on the surface area of the upper. The metal ornaments and textile edging are considered accessories/reinforcements, therefore, these shoes do not have uppers that are over 90% rubber/plastics.

The applicable subheading for the sandals 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 plastics, not covering the ankle, having uppers of which not over 90% of the external surface area is rubber or plastics, footwear with open toes or open 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 212-637-7089.


Robert B. Swierupski

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