The tariff classification of women's sandals from Thailand, Taiwan & Hong Kong - Accessories and Reinforcements

NY 874738 JUNE 15 1992 CLA-2-64:S:N:N3:D 346 874738 CATEGORY: Classification TARIFF NO.: 6405.90.90; 6402.99.30 Mr. J.F. Fritz Norman Kreiger Inc. P.O. Box 92599 Los Angeles, CA 90009 RE: The tariff classification of women's sandals from Thailand, Taiwan & Hong Kong - Accessories and Reinforcements Dear Mr. Fritz: In your letter dated May 19, 1992, for Inter-Pacific Corp., you requested a tariff classification ruling. You describe the samples as follows: "Style 2461 B: 1) Ladies plastic sandal, plastic straps, metal setting and glass beads. 2) As above, but with plastic beads. Style 2461 A: 1) Ladies plastic sandal, leather straps, metal setting, glass beads. 2) As above, but with plastic beads." We note that the "beads" have gem-like facets and that each is securely attached to and completely covers a circular metal "plate" which is about 1/2 inch in diameter. The "metal settings" surround each "plate" and link them together. We do not consider either the "beads" or the "metal settings" to be "accessories or reinforcements". You have submitted only one sample of each style. However, the classification issues are clear whether the "beads" are glass or plastic so we will rule, as your request, on both alternatives. The applicable subheading for Styles 2461 A and B with glass beads, will be 6405.90.90, Harmonized Tariff Schedule of the United States (HTS), which provides for non-disposable footwear, whose outer soles are of rubber and/or plastics and whose uppers have an external surface which is predominately other than leather, composition leather, textile materials, or rubber and/or plastics. The rate of duty will be 12.5 percent ad valorem. The applicable subheading for Styles 2461 A&B with plastic beads will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for slip-on footwear, whose outersoles are of rubber and/or plastics and whose uppers do not cover the ankle and have external surfaces which are less than 90% rubber and/or plastics. The rate of duty will be 37.5 percent 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 been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport