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NY I83548

July 22, 2002

CLA-2-64:RR:NC:TA:347 I83548


TARIFF NO.: 6404.19.35

Ms. Genny Fenske
Deep See, Inc.
18935 59th Ave. NE
Arlington, WA 98223

RE: The tariff classification of footwear from China

Dear Ms. Fenske:

In your letter dated July 5, 2002 you requested a tariff classification ruling.

The submitted half pair sample, identified by you as “Mesh Sport Sandal p/n 95739,” is an open-toe, open-heel sandal that has an upper consisting of woven mesh fabric panels and stretch textile material straps that are imbedded into a thick rubber/plastic bottom/outer sole. The sandal also features an adjustable hook-and-loop strap closure at the instep. You state that this sandal will be used in water sport activities such as kayaking and will be valued at over $8.00 per pair.

The applicable subheading for this sandal, identified “Mesh Sport Sandal p/n 95739” will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or 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 over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem.

We are returning the sample as you requested.

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 646-733-3042.


Robert B. Swierupski

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