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NY I87663

November 25, 2002

CLA-2-64:RR:NC:TA:347 I87663


TARIFF NO.: 6405.20.30

Ms Kim Young
BDP International, Inc.
2721 Walker Ave. N.W.
Grand Rapids, MI 49504

RE: The tariff classification of footwear from China

Dear Ms. Young:

In your letter dated November 5, 2002, on behalf of your client Meijer Distribution, you requested a tariff classification ruling.

The submitted samples are two half pairs of identical style open-toe, open-heel “Jute” sandals identified as Item #836299 (Misses) and Item #836300 (Infant). Both sandals have textile strap uppers, which your submitted fact sheet identifies as a fabric material that is of vegetable fibers. The sandals also have some flower-like leather decorative accessories sewn onto the textile strap that crosses the toes, textile jute rope midsoles and outer soles consisting of both textile jute rope and rubber/plastic surface area materials in contact with the ground. You have submitted a corrected “Worksheet for Imported Footwear” fact sheet that now states these sandals both have outer soles in contact with the ground made up of 55% textile material and 45% rubber/plastics. Classification of these sandals is based on the stated outer sole surface area material percentages.

The applicable subheading for the sandals, identified as Item #836299 (Misses) and Item #836300 (Infant), will be 6405.20.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the outer sole’s external surface is predominately other than rubber, plastics, leather or composition leather; in which the upper’s external surface is predominately textile materials; in which there is a line of demarcation between the sole and the upper; and in which the upper, by weight, predominately consists of vegetable fibers such as cotton or flax (linings not included). The rate of duty will be 7.5% ad valorem.

We are returning the samples 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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