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NY L86387

August 3, 2005

CLA-2-64:RR:NC:247: L86387


TARIFF NO.: 6402.99.30

Mr. Giancarlo Beghelli
Beghelli Consulting LLC
19 Inverness Road
Falmouth, ME 04105

RE: The tariff classification of sandals from Italy

Dear Mr. Beghelli:

In your letter dated July 18, 2005 you requested a tariff classification ruling on behalf of Phillips Van Heusen Corporation for a ladies plastic sandal identified as Primo/SF310. You state that the upper is made of woven stripping of polyurethane (textile base covered completely with plastic).

The sample is an open toe, open heel sandal with an outer sole and upper of rubber or plastics. Although you state that the textile strips that comprise the upper of this shoe are “covered completely” with plastic, a visual examination of the materials reveals that not all the strips have an external layer of rubber/plastics and considerable textile fiber is tactile and visible on the surface. In this regard the upper of this shoe does not have an external surface area that is over 90 percent rubber/plastics.

The applicable subheading for style Primo/SF310 will be 6402.99.30 Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, not "sports footwear"; not covering the ankle; not having uppers of which over 90% rubber and/or plastics (including any accessories or reinforcements) footwear with open toes or open heels. The rate of duty will be 37.5 percent 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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