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NY I87316

October 25, 2002

CLA-2-64: RR: NC: TA: 347 I87316


TARIFF NO.: 6404.19.35

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

RE: The tariff classification of footwear from China.

Dear Ms.Fenske:

In your letter dated October 08, 2002, you requested a tariff classification ruling.

The submitted half pair sample identified as Style name “Comfo Dive Slipper,” is a unisex open-toe, open-heel sandal. The sandal has a approximately 4-inch wide strap that is made of a rubber material sandwiched between a surface layer and inner layer of textile material, which crosses over the middle of the instep and attaches into a molded rubber/plastic outsole. You identify the upper as 90% neoprene and 10% nylon; however, visual examination indicates that the external surface area of this sandal’s upper is predominately textile.

The applicable subheading for Style name “Comfo Dive Slipper,” 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; 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 is of the slip-on type; which does not have a foxing-like band wholly or almost wholly of rubber or plastics; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem.

We are returning the sample as requested.

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

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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