The tariff classification of a woman's platform sandal from China.

NY 894350 February 14, 1994 CLA-2-64:S:N:N8:346-T 894350 CATEGORY: Classification TARIFF NO.: 6405.90.90 Mr. Robert C. Thompson W.J. Byrnes & Co. of Los Angeles 5777 W. Century Blvd. #360 Los Angeles, CA 90045 RE: The tariff classification of a woman's platform sandal from China. Dear Mr. Thompson : In your letter received February 1, 1994, on behalf of Cels Enterprises Inc., you requested a tariff classification ruling. The sample submitted, Style# Domino-005X, is a woman's open toe, open heel platform sandal. You state that this sandal has an upper constructed of "raffia". It also has a cemented-on rubber/plastic outer sole. From an examination of the sample, it is clear that the external upper material is not of vegetable fibers which have been spun to become a textile material. It is clearly made up of very thin layers of a "sheet material" which has been repeatedly folded over upon itself. From your description "raffia upper", we take it that you are, in effect, claiming that this "sheet material" consists of strips cut from palm leaves of trees of the genus Raphia. The folded strips are then "plaited" to form the upper, not technically "woven". If this is not an accurate description of your material, then this ruling is not valid. The applicable subheading for this shoe will be 6405.90.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately other than leather, composition leather, textile materials, or rubber and/or plastics; in which there is a line of demarcation between the sole and the upper; and which is not disposable footwear designed for one time use. The rate of duty will be 12.5 percent ad valorem. 2 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