The tariff classification of a sandal from China.

NY B85929 June 24, 1997 CLA-2-64:RR:NC:347 B85929 CATEGORY: Classification TARIFF NO.: 6402.99.18 Mr. Stephen J. Leahy Leahy & Ward Attorneys at Law 63 Commercial Wharf Boston, MA 02110 RE: The tariff classification of a sandal from China. Dear Mr. Leahy: In your letter dated May 22, 1997 you requested a classification ruling on behalf of your client, Karhu USA, Inc. for an open toe sandal with a rubber sole and an upper of neoprene textile material overlaid with plastic. The sample, which you refer to as 45 degree El Dorado, is a sandal with an athletic-tread rubber sole and an upper composed of neoprene material. On top of the neoprene material is an imitation leather plastic material. The plastic overlay forms two straps with buckle closures atop the instep and one with a hook and loop closure at the ankle which hold the sandal to the foot. A small amount of the neoprene is visible at the edges of the overlaid plastic and around the heel. There is a textile cord decoration atop the plastic heel strap which is sewn to the upper at various points. This textile cord is not considered a loosely attached appurtenance as you suggest, but rather an accessory or reinforcement. The plastic overlay material is considered external surface of the upper (ESAU) since it is lasted under and cemented to the sole and contributes structural strength to the shoe. In addition, the neoprene material visible at the edges of the plastic overlay is considered ESAU. You state that the ESAU of the sandal is composed of over 90 percent rubber or plastic including accessories and reinforcements. For purposes of this ruling we will accept your statement as factual, however, the measurements may be verified at the time of importation. The applicable subheading for sandal will be 6402.99.18, (HTS) which provides for footwear with outer soles and uppers of rubber or plastic, other, having uppers of which over 90 percent of the external surface area (including accessories and reinforcements) is rubber or plastic, other. The rate of duty will be 6 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 this ruling letter 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 this ruling, contact National Import Specialist, Richard Foley at (212) 466-5890. Sincerely, Paul K. Schwartz Chief, Textiles and Apparel Branch National Commodity Specialist Division