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NY G83186

October 26, 2000

CLA-2-64:RR:NC:TA:347 G83186


TARIFF NO.: 6402.20.0000 ; 6404.19.3515

Mr. Shanon Bartel
Pleasant Company
8400 Fairway Place
Middleton, WI 53562-2554

RE: The tariff classification of footwear from China

Dear Mr. Bartel:

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

The submitted three samples are described as follows:

Style number 5110 “Castaway Sandals” – The two submitted half pair toe thong sandals both have one piece molded plastic “Y” configured strap uppers that end with plugs which penetrate into and are attached to stacked EVA plastic bottoms. The bottoms/outer soles are both only approximately 1-1/4 inches thick at their thickest point and just over 7/8-inches thick at their thinnest point, and are flat. One sandal has a single textile flower-like ornament attached by a center rivet at the “Y” juncture of the molded upper, while the other has fifteen smaller ornamental plastic sequin flowers, single stitched through their middles along the molded upper straps. We consider both the textile and the plastic flower-like ornaments to be a “loosely attached appurtenance” and therefore excluded from all upper external area measurements. Both these sandals will be considered “zoris” for classification purposes.

Style number 5109 “Pleasant Company” – An open-toe, open-heel house slipper, with a manmade plush textile upper, a textile toe thong, a 1-inch thick textile faced, foam plastic midsole and a rubber/plastic outer sole.

The applicable subheading for the two “Castaway Sandals” identified as Style 5110, will be 6402.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, with single piece molded upper straps or thongs assembled to the sole by means of plugs (zoris). The rate of duty will be Free.

The applicable subheading fort the house slipper, identified as “Pleasant Company” Style 5109, will be 6404.19.3515, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which has open toes or open heels; and which is 10% or more by weight of rubber and/or plastics. 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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