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NY G85844




February 6, 2001

CLA-2-64:RR:NC:TA:347 G85844

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.20.0000 ; 6402.99.1865 ; 6404.19.3560

Ms. Mary D. Wilcox
Globe Express Services
P.O. Box 19407
Charlotte, NC 28219-9407

RE: The tariff classification of footwear from China/Far East

Dear Ms. Wilcox:

In your letter dated January 23, 2001, on behalf of Pacific Brands, Inc., you requested a tariff classification ruling.

The seven submitted half pair samples are all women’s open-toe, open-heel, slip-on sandals, which are identified, described and grouped below according their respective classification subheadings as follows:

Style “Daphine” – A toe thong sandal with a one piece molded plastic “Y” configured strap upper that ends with plugs which penetrate into and are attached to a stacked EVA plastic bottom. The flat bottom/outer sole is approximately 1-3/8 inches thick at its thickest point and just over 1-inch thick at its thinnest point. Style “Abby” – A toe thong sandal with a one piece molded plastic “Y” configured strap upper that ends with plugs which penetrate into and are attached to a flat ¾-inch thick stacked EVA plastic bottom. It has a single textile flower-like ornament attached by a center rivet at the “Y” juncture of the molded upper. We consider the textile flower-like ornament to be a “loosely attached appurtenance” and therefore excluded from all upper external surface measurements.

The applicable subheading for the two sandals, identified as styles “Daphine” and “Abby,” will be 6402.20.2000, 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.

Style “Mila” – A toe thong sandal with a non-molded plastic upper consisting of two separate, tubular shaped plastic straps, joined by looping one strap to the other, and with ends which penetrate into and are attached to a flat ½-inch thick EVA plastic sole. Style “Toni” - A toe thong sandal with a one piece molded plastic “Y” configured strap upper that ends with plugs which penetrate into and are attached to a stacked EVA plastic bottom. It has a single textile flower-like ornament attached by a center rivet at the “Y” juncture of the molded upper, which is excluded as being a “loosely attached appurtenance.” The sandal also has a separate insole consisting of a woven straw-like material edged with a textile border and a segmented rubber/plastic outer sole with a separated heel and forefoot piece. Style “BC-20937A” – A slip-on sandal with a plastic upper consisting of a single 3-inch wide, one piece molded strap, the ends of which are secured under a separate foamed plastic material insole cemented on top of a 1-inch thick layered EVA plastic bottom with a wave-like outer sole surface.

The applicable subheading for the three sandals, identified as styles “Mila,” “Toni” and style “BC-20937A.” will be 6402.99.1865, 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.

6. Style “2000SB-167” – A “Y” configured toe thong strap sandal, with the upper consisting of two 1-inch wide woven man-made textile material straps that penetrate and have been secured under a leather footbed insole. The sandal also has a jute textile midsole and a rubber/plastic outer sole and heel. 7. Style “BC-20940” – A “Y” configured toe thong strap sandal, with an upper consisting of a plastic tube encased toe thong piece connected to a pair of ¼-inch wide upper straps by a short length of plastic chain-like links. The external surface area of the two upper straps, which account for most of the material surface of this sandal’s upper, consists of a non-woven fibrous textile material. Therefore, based on visual measurements, we have determined that this sandal has a predominantly textile material upper. The sandal also has a 1-1/2 inch thick stacked EVA plastic bottom/outer sole.

The applicable subheading for the two sandals, identified as style “2000SB-167” and style “BC-20940” will be 6404.19.3560, HTS, which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories and reinforcements); 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.

Sincerely,

Robert B. Swierupski
Director,

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