The tariff classification of a woman's sandal from China

NY B87643 July 21, 1997 CLA-2-64:RR:NC:TP:347 B87643 CATEGORY: Classification TARIFF NO.: 6402.99.30 John Casanas AJ International Inc. 1300 Midland Avenue - B55 P.O. Box 818 Yonkers, NY 10704 RE: The tariff classification of a woman's sandal from China Dear Mr. Casanas: In your letter dated July 11, 1997, written on behalf of United Footwear Group (Cherries Footwear Inc., you requested a tariff classification ruling. You have submitted a sample of a woman's open heel/open toe slip-on sandal which you state has an upper of PU weave material with a rubber/plastic outer sole. The upper's interwoven plastic strips are held together by thread which is visible along the surface of the upper and therefore included in our measurement of surface area material. As a result, the upper is not over 90% rubber/plastic. You state that the shoe is valued at $3.35 per pair. The applicable subheading for the shoe will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastic, not covering the ankle, having uppers of which not over 90% of the external surface area is rubber or plastic, footwear with open toes or heels. The rate of duty will be 37.5% 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. 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