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NY G81670

October 12, 2000

CLA-2-64:RR:NC:TP:347 G81670


TARIFF NO.: 6402.99.18

Ms. Jenny Davenport
Wal-Mart Stores, Inc.
702 SW 8th St.
Bentonville, AR 72716-8023

RE: The tariff classification of women’s rubber/plastic footwear from China.

Dear Ms. Davenport:

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

You have submitted samples for two styles of women’s shoes, style #TCF-9364 “Ladies Buddha Beads Thong” and style #TCF-9285G, “Misses Beads with Tatami Thong.” Both are slip-on thong-style shoes with Y-shaped uppers, and open toes and open heels. The soles are made of rubber/plastics. The uppers are made up of a textile string that has been encased within rubber/plastic beads and one-inch and ¾-inch rubber/plastic tubing.

Note 4(a) to Chapter 64, Harmonized Tariff Schedule of the United States, HTSUS, states that:

(a) The material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;

The rubber/plastic beads and tubing are visible and tactile on the surface and so extensive that they are more than accessory or reinforcement. They constitute a significant portion of the external surface area of the upper. The only textile material visible on the shoe’s upper is a small knot, about ¼ inches wide. In this regard the shoe has an upper of rubber/plastics for purposes of Chapter 64 HTSUS.

The applicable subheading for the two shoes will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, having uppers of which over 90% of the external surface area (including accessories and reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics, not covering 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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