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NY G82802




October 20, 2000

CLA-2-64:RR:NC:TA:347 G82802

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18 ; 6403.99.60 ; 6403.99.90

Mr. Vittorio Morandin
ANT.TEX
828 5th Street Unit #4
Santa Monica, CA

RE: The tariff classification of footwear from Italy

Dear Mr. Morandin:

In your letter dated October 4, 2000 you requested a tariff classification ruling.

The submitted four half pair samples are described as follows:

Style Bazooka – An open toe, open heel sandal, which you state comes in US men’s sizes 4-1/2 to 11-1/2. The sandal has an upper consisting of stitched together plastic and suede leather component parts and features hook-and-loop adjustable straps across the toes, at the instep and behind the heel. Based on visual measurements, we have determined that the external surface area of this sandal’s upper is predominately leather. The sandal also has a unit molded rubber/plastic bottom with a micro-fiber textile footbed insole. You state that this sandal is valued at $29 per pair. Since this is the type of footwear that is commonly worn by both sexes, and no indication is provided that comparable styles are offered for women, this sandal is considered “unisex” in sizes up to and including American men’s size 8.

Style Belay – An open toe, open heel slip-on sandal, which you state comes in US men’s sizes 3 to 12-1/2. The sandal has an upper consisting of stitched together textile mesh fabric and suede leather component parts for which, you state, it is the suede leather which constitutes the predominate external surface area material of the upper. The sandal also has a molded rubber/plastic bottom with a suede leather lined footbed insole. You state that this sandal is valued at $22 per pair. Since this is the type of footwear that is commonly worn by both sexes, and no indication is provided that comparable styles are offered for women, this sandal is considered “unisex” in sizes up to and including American men’s size 8.

Style Surf – A below-the-ankle height unit molded rubber/plastic slip-on shoe, which you state is an “aqua shoe” that is meant to be worn in the water at the beach, while kayaking, wind surfing or water aerobics. The shoe is not waterproof because it has been perforated with numerous holes all over the upper. You state that it is valued at $4.65 per pair.

Style Beach – An open toe, open heel slip-on sandal that has a rubber/plastic material strap-like upper, which is formed by being bent up from and pre-cut out of the edges of a flat EVA plastic bottom/outer sole, and which slips onto a separately cut out and bent up rubber/plastic toe thong piece. You state that this all rubber/plastic “pool, shower and travel” sandal is valued at $2.30 per pair.

The applicable subheading for the two sandals, identified as Style “Bazooka” and Style “Belay,” in American men’s size 8.5 and larger will be 6403.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; for men, youths and boys. The rate of duty will be 8.5% ad valorem. In sizes up to and including American men’s size 8, the applicable subheading for these two sandals will be 6403.99.90, HTS, which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which does not cover the ankle; which is valued over $2.50 per pair; for other persons. The rate of duty will be 10% ad valorem.

The applicable subheading for both the shoe identified as Style “Surf” and the sandal identified as Style “Beach” will be 6402.99.18, 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.

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.

Sincerely,

Robert B. Swierupski
Director,

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