The tariff classification of three thong sandals from China

PD A88132 October 3, 1996 CLA-2-64-NO:CO:FNIS D09 CATEGORY : Classification TARIFF NO.: 6404.19.15, 6403.99.75 and 6402.99.30 Daniel Chang, President A. D. Juldan Enterprises, Inc. 241 Baywood Drive Pass Christian, MS 39571-2111 RE: The tariff classification of three thong sandals from China Dear Mr. Chang: In your letter dated September 28, 1996, you requested a tariff classification ruling. You submitted one sample which is a "flip-flop" or shower sandal with a "Y" shaped thong upper and a one-inch thick rubber sole. You state you want a ruling on the same shoe with uppers of a polyester fabric with leather overlays; uppers of leather strips with leather overlays and uppers of imitation suede with leather overlays. The applicable subheading for the thong with an upper of polyester fabric with leather overlays will be 6404.19.15, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately of textile materials (note that an accessory or reinforcement stitched on top of another material is not part of the upper's external surface, but the material underneath is); in which the external surface of the outer sole is predominately rubber and/or plastics; which is other than athletic footwear; and in which the upper's external surface is over 50 percent leather after every leather accessory and reinforcement present is included as part of the upper's external surface; and which is other than a "protection" against water, oil or cold or inclement weather. The rate of duty will be 10.5 percent ad valorem. The applicable subheading for the shoe with an upper of leather strips and leather overlays will be 6403.99.75, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately leather and 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 wearer's ankle bone; in which the sole is attached to the upper by a means other than welt stitched construction; which is unisex and which is valued not over, we assume, $2.50 per pair. The rate of duty will be 11.8 percent. The applicable subheading for the shoe with an upper of imitation suede and leather overlays 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 soles 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 present is included as part of it; in which the top of the upper is below the top of the ankle bone; which has open toes or open heels and is of the slip-on type. 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. Sincerely, Garland J. Ruiz Acting Port Director New Orleans, LA