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HQ 965557

April 29, 2002

CLA-2 RR:CR:TE 965557 BAS


TARIFF NO.: 6405.20.3060

Mary Berry
Elan-Polo, Incorporated
630 Melrose Avenue
Nashville, TN 37211-2161

RE: Women’s sandal with upper of textile and a textile outer sole

Dear Ms. Berry:

This is in reply to your letter, dated March 20, 2002, on behalf of Elan-Polo, Inc., requesting a ruling concerning the classification of a women’s textile upper sandal made in China. You submitted a sample of the shoe to assist us in our determination.


The merchandise under consideration is a navy blue, open toe, open heel, sandal with a hook and loop closure, identified by pattern number FC1716W-2. The upper is made of canvas. The outer sole is composed of a substantial unit-molded rubber/plastics material to which a thin layer of textile material has been applied. The area of the sole covered by textile material measures approximately 9.5 inches in length. The width of the textile material varies depending on the area of the sole to which it is applied. It is approximately 3.25 inches wide at the ball of the foot, .75 of an inch at the arch of the foot and 2.25 inches at the heel. The thin layer of textile material covers the greatest surface area of the sole in contact with the ground.


Whether the women’s sandal is classifiable under Heading 6404, HTSUSA, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials; or under Heading 6405, HTSUSA, as other footwear?


Headquarters Ruling Letter (HQ) 964978, dated April 18, 2002 (copy enclosed), addresses Customs position on the classification of shoes with rubber soles covered with a thin layer of textile material substantially similar to the one under consideration. In HQ 964978, the women’s slip on shoe was classified under heading 6405, HTSUSA. Accordingly, we incorporate the LAW AND ANALYSIS section of that ruling in this decision, as it is dispositive of the issue you have raised.

Thus, the merchandise at issue is classified in subheading 6405.20.3060, HTSUSA, the provision for “Other footwear: With uppers of textile materials: With uppers of vegetable fibers, For women.”


The subject canvas sandal, identified by pattern number FC1716W-2, is classified under subheading 6405.20.3060, HTSUSA, which provides for “Other footwear: With uppers of textile materials: With uppers of vegetable fibers, For women.” The general column one rate of duty is 7.5 percent ad valorem.


John Durant, Director

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