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NY I85023

August 29, 2002

CLA-2-64: RR: NC: TA: 347 I85023


TARIFF NO.: 6402.99.18

Mr. Roger J. Crain
Customs Science Services, Inc.
11901 Reynolds Ave.
Potomac, MD 20854-3334

RE: The tariff classification of footwear from China.

Dear Mr. Crain:

In your letter dated August 15, 2002, on behalf of your client K-Swiss Incorporated, you requested a tariff classification ruling.

The submitted half pair sample, identified by you as style “Verstad,” is a open-toe, open-heel, slip-on sandal with a rubber/plastic-coated textile material upper, a padded insole and a cemented on unit-molded rubber/plastic outsole. You state that the upper is almost entirely made of plastic-coated textile material except for a textile emblem on the vamp and a textile lining visible at the top-line. You regard both of these textile sections to be “accessories & reinforcements” to be added back to the external surface measurement of the upper. You have also submitted a laboratory report indicating that the external surface area of the upper is 94% rubber/plastics, the top-line textile lining is 4% and the textile emblem is 2%.

The applicable subheading for style “Verstad,” will be 6402.99.18, 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, other, having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics, not having a foxing or foxing-like band, not protective, other. The rate of duty will be 6 percent ad valorem.

We are returning the sample(s) 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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