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NY G85822




February 9, 2001

CLA-2-64:RR:NC:TP:347 G85822

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.30

Kit W. Lee
Lucky Wang Inc.
100 Stanton Street
Ste. West
New York, NY 10002

RE: The tariff classification of a sandal from China.

Dear Mr. Lee:

In your letter dated January 21, 2001, you requested a tariff classification ruling.

You have submitted a sample of what you describe as a PVC thong sandal. This is a slip-on open toe/open heel “flip flop” shoe with a rubber/plastic “V” shaped upper and a thong between the first and second toe. The upper straps have plugs that penetrate through the sole. The sole is of even thickness. This shoe also features textile material, which you state is chenille yarn, that is wrapped entirely around the upper, but does not completely obscure it. Due to the chenille yarn, which is an accessory/reinforcement, this shoe does not have an upper that is over 90% rubber/plastics, and therefore is not classified as a zori.

The applicable subheading for the shoe 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.

Sincerely,

Robert B. Swierupski
Director,

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