The tariff classification of sandals from China

NY B80393 January 6, 1997 CLA-2-64:RR:NC:TP:347 B80393 CATEGORY: Classification TARIFF NO.: 6402.99.18, 6404.19.35 Roger J. Crain Customs Science Services, Inc. 3506 Frederick Place Kensington, MD 20895 RE: The tariff classification of sandals from China Dear Mr. Crain : In your letter dated December 16, 1996, written on behalf of Trade Winds Importing Co., you requested a tariff classification ruling. You state that the product, identified as Shashy Sandals, consists of one clear plastic pouch with a zipper closure at the top; one finished pair of girls'/women's sandals with rubber/plastic outer soles; two additional sets of interchangeable uppers; and an instruction sheet. You state that the sandals themselves will be imported with one type of upper affixed, while the two additional sets of uppers will be wrapped around a cardboard insert. The user may affix the additional uppers to the sandals by threading them through the four loops on the sole and tying the ends around the ankle. This product will be imported and sold as a fully assembled set. You have asked for a ruling on the following three different possibilities for assembling and packaging this product: In package type No.1, all three sets of uppers will be braided strips of plastic-coated textile material. In package type No.2, all three sets of uppers will be textile material. In package type No.3, the uppers will be mixed. Plastic uppers will be affixed to the sandals when the product is imported, and the two additional sets of uppers around the cardboard insert will be textile material. For package type No.1, Ch. 64, Note 3(a) applies which states that the terms "rubber" and "plastics" include textile products with an external layer of rubber or plastics being visible to the naked eye. Therefore, the applicable subheading will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear having uppers of over 90% rubber/plastic with rubber and/or plastic outer soles. The rate of duty will be 6% ad valorem. For package type No.2, where all three sets of uppers will be textile material, the applicable subheading 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 of the slip-on type, which is other than athletic, and which is 10% or more by weight of rubber and/or plastics. For package type No.3, General Rules of Interpretation (GRI) 3(c) applies, which states that when goods cannot be classified by reference to GRI 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. Since the uppers of these sandals can be interchanged, consisting entirely of either plastic or textile depending on which of these uppers the wearer chooses to utilize, the applicable subheading 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 of the slip-on type, which is other than athletic, and which is 10% or more by weight of rubber and/or plastics. 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 Richard Foley at 212-466-5890. Sincerely, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division