The tariff classification of two women's sandals from Italyand Taiwan.

NY 855473 Sep 17, 1990 CLA-2-64:S:N:N3D:347-T 855473 CATEGORY: Classification TARIFF NO.: 6402.99.15; 6402.99.30 Ms. Laura Ihme Associated Shoe Retailers Group 7006 So. Alton Way, Building E Englewood, CO 80112 RE: The tariff classification of two women's sandals from Italy and Taiwan. Dear Ms. Ihme In your letter dated August 15, 1990, you requested a tariff classification ruling. An examination of the submitted samples indicates the following: Style 4438 (Jodi) - a woman's open toe, open heel, slip-on sandal consisting of a 1 3/4 inch wide composite textile and plastic strap upper over the instep, and a 3/8 inch wide elasticized plastic heel strap. It also has a padded plastic insole and a fairly flat, wedge shaped, molded plastic bottom. Style 4482 (Gizmo) - a woman's slip-on sandal with a molded plastic wedge shaped bottom, a man-made suede insole and an upper consisting of six 1/4 inch wide plastic tubular straps which cross the instep and are interconnected by numerous decorative, plastic, chain-like links. The applicable subheading for the sandal, style 4438, will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately rubber and/or plastics (note 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; in which the upper's external surface is 90% or less rubber and/or plastics after every accessory and reinforcement is included as part of it; in which the top of the upper is below the top of the ankle bone; which is of the slip-on type; and which does not have a foxing- like band. The rate of duty will be 37.5 percent ad valorem. The applicable subheading for the sandal, style 4482, will be 6402.99.15, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately rubber and/or plastics (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 "sports footwear"; in which the top of the upper is below the top of the ankle bone; in which the upper's external surface is over 90% rubber and/or plastics after every accessory and reinforcement present is included as part of the upper's external surface; which is not designed to be a protection against water, oil or cold or inclement weather; and which is other than a "zori". The rate of duty will be 6% ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport