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NY G81381

September 14, 2000

CLA-2-64:RR:NC:TA:347 G81381


TARIFF NO.: 6402.99.18

Ms. Mary Berry
Elan Polo, Inc.
630 Melrose Ave.
Nashville, TN 37211-2161

RE: The tariff classification of footwear from China

Dear Ms. Berry:

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

The submitted half pair sample, identified as your pattern #EC871W-11, is a woman’s open-toe, slip-on T-strap type sandal, with an upper that has an external surface area consisting almost entirely of a stitched together polyvinyl chloride plastic covered “Nubuck” material. The sandal does have two small elasticized textile strap inserts sewn-in at the sides, which we have determined from visual measurements, account for less than 10% of the upper’s external surface. The sandal also has an injection molded rubber plastic bottom, but does not have a foxing or a foxing-like band applied or molded at the sole. You state that this sandal will be valued under $3.00 per pair.

The applicable subheading for this sandal, pattern #EC871W-11, 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 is not designed to be a protection against water, oil, or cold or inclement weather; 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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