The tariff classification of a sandal from Brazil

PD B87303 July 14, 1997 CLA-2-64-NO:CO:FNIS D09 CATEGORY : Classification TARIFF NO.: 6402.99.30 Angelo Daros Vice President Grendha Shoes Corporation 9535 Satellite Blvd., Suite 120 Orlando, FL 32837-8451 RE: The tariff classification of a sandal from Brazil Dear Mr. Daros: In your letter dated July 2, 1997, you requested a tariff classification ruling. You submitted one sample which you call "Cross Comfort". The shoe is an open-toe, open-heel, slip-on, sport sandal with a thick wavy rubber sole. You state that the shoe had been redesigned to avoid fabrics on it and the upper has a vinyl and EVA surface area. However, we note that the upper has a fourth-inch wide fabric edging stitched around the upper and a heavily embroidered emblem "Rider" measuring one and one-fourth inches in length and one-fourth inch height. Visual examination reveals the external surface area of this shoe is probably over 10 percent textile. For the purpose of this ruling we will consider this to be true. Should you determine otherwise, please resubmit your request with a laboratory report showing the percentage of component materials of the external surface area of the upper. The applicable subheading for the above shoe 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; and which has open toes and open heels. 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, Allen H. Paterson Port Director New Orleans, LA