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NY L80056

October 19, 2004

CLA-2-64:RR:NC:SP:247 L80056


TARIFF NO.: 6402.99.30

Mr. Edward J. Iovino
G.M.A. Accessories, Inc.
1 East 33rd St.
New York, NY 10016

RE: The tariff classification of footwear from China

Dear Mr. Iovino:

In your letter dated October 1, 2004 you requested a tariff classification ruling.

The submitted sample identified as Style FF-3555K is as you state, a child’s flip-flop type, open-toe, open-heel toe thong sandal with a one piece molded plastic strap upper, the ends of which are affixed to a rubber/plastic sole by means of plugs. The sandal’s upper also features a large decorative fluffy (turkey or chicken) feather boa-type accessory and/or reinforcement that is securely sewn and cemented onto the plastic material strap upper in several places, but does not completely cover it. With the feather boa accessory and/or reinforcement included, we have determined that the external surface area of this shoe upper is not over 90% rubber or plastics.

The applicable subheading for this flop-flop type sandal, identified as Style FF-3555K, 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); and which has open toes or open heels. The rate of duty will be 37.5% ad valorem.

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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