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NY I86151

October 11, 2002

CLA-2-64:LA:S:T:1:4:D27 I86151


TARIFF NO.: 6404.19.35

Mr. David Kern
BBC International
1515 N. Federal Hwy, Suite 206
Boca Raton, FL. 33432

RE: The tariff classification of misses sandals from China

Dear Mr. Kern:

In your letter dated September 11, 2002, on behalf of BBC International, you requested a tariff classification ruling for footwear.

The submitted merchandise is an open toe and open heel thong type sandal identified as TSY1P606ZPRN/D0203430. You state the sandal has a PU coated polyester blend textile upper. The upper does appear to be made up of textile material which has been coated with a pattern of small PU dots that provide a glitter effect. The dots do not completely cover the textile upper. The sole is made of EVA. Loosly attached to the upper, by stitching, is a hard plastic decoration in the shape of a flower measuring about 1 ½ inches in width and about 1/8” thick. In the center of the flower is a picture depicting three Disney characters.

The applicable subheading for the above shoe will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface area is predominately textile materials (noting that an accessory or reinforcement stitched on top of another material is not part of the upper's external surface but the material hidden underneath is); in which the outer sole's external surface is predominately rubber and/or plastics; which is other than 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; which does not have a foxing-like band; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5%.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. If you have any questions regarding the ruling, contact Field National Import Specialist Rene LaRue at 562-366-5723 or National Import Specialist Richard Foley at 646-733-3042.


Vera Adams
Port Director
Los Angeles-Long Beach Seaport

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