The tariff classification of a textile upper sandal from China

NY A85804 July 30, 1996 CLA-2-64:RR:NC:TP:346 CATEGORY: Classification TARIFF NO.: 6404.19.35; 9802.00.80 William Maloney Rode and Qualey 295 Madison Avenue New York, NY 10017 RE: The tariff classification of a textile upper sandal from China Dear Mr. Maloney: In your letter for Deckers, dated July 17, 1996, you requested a tariff classification ruling. The sample, style Boardwalk, is a rubber or plastic soled sandal with an upper made primarily of textile webbing sewn to hook and loop materials as closures, together with a relatively small amount of plastic fittings and padding. We agree that the applicable subheading for the sandal will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials; in which the outer sole's external surface is predominately rubber and/or plastics; which is not "athletic" footwear; which is not designed to be a protection against water, oil, or cold or inclement weather; in which the upper's external surface is still 50% or less leather even after every leather accessory and reinforcement present is included as part of the upper's external surface; which, inter alia, has open toes and open heels; and which is 10% or more by weight of rubber and/or plastics. The duty rate will be 37.5 percent. You state that the approximately .5 inch wide webbing and the hook and loop materials are products of the USA, which will be sent to China in continuous rolls. They will be cut to length in China and then assembled into the upper by stitching. We agree that CR 10.16-b-6 is controlling so the question is whether these materials here are "similar products" to "wire, thread, tape, foil". The two rulings you cite do indirectly support that interpretation, but we find that the closest precedent is HRL 556594, which allowed 9802.00.80 for webbing cut to length in Mexico for use as handles for bags. Therefore, the value of the webbing and the hook and loop material as it leaves the USA will be separately dutiable as free under 9802.00.8065, provided that the documentation requirements of CR 10.24 are satisfied. You requested that we return your sample. It is being returned in a separate mailing. 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 J. Sheridan at 212-466-5889. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division