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NY I84783

August 14, 2002

CLA-2-64: RR: NC: TA: 347 I84783


TARIFF NO.: 6402.99.30

Ms. Kerri L. Brode
MGA Entertainment
16730 Schoenborn Street
North Hills, CA 91343-6122

RE: The tariff classification of footwear from Hong Kong.

Dear Ms. Brode:

In your letter dated July 25, 2002, on behalf of your client ABC International Traders Incorporated you requested a tariff classification ruling.

You have submitted a sample of what you refer to as a “Bratz Stylin’ Slippers Activity Kit – Item # 261087”, which consists of one pair of mesh-type slippers, various decorative footwear accessories that are predominately textile and one approximately 5-inch wide x 7-inch long textile material accessory pouch.

The General Rules of Interpretation (GRI), taken in order governs classification of merchandise under the Harmonized Tariff Schedule of the United States (HTS). GRI 3(b) provides those composite goods consisting of different materials or made up of different components shall be classified as if they consisted of the material or component, which gives them their essential character. We believe that the footwear imparts the essential character of this item.

Note 3(a) to Chapter 64, Harmonized Tariff Schedule of the United States (HTS) provides in pertinent part, that for the purposes of this chapter, the terms “rubber” and “plastics” include woven fabrics or other textile products with an external layer of rubber or plastics being visible to the naked eye. Therefore, based on this chapter note, we have determined that this shoe has an upper with an external surface area that is predominately of rubber or plastics. However, because of the final placement of textile accessories on the upper, it does not have an upper external surface area that is over 90% rubber or plastics.

The submitted footwear consists of a pair closed-toe; open-heel slippers that have rubber/plastic coated mesh-type uppers, padded insoles and rubber/plastic outsoles.

The applicable subheading for this shoe, identified as “Bratz Stylin’ Slippers Activity Kit – Item # 261087”, will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); which is not designed to be a protection against water, oil, or cold or inclement weather; and which has open toes or open heels. The rate of duty will be 37.5% ad valorem.

We are returning the kit as 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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