The tariff classification of a child's sandal from Taiwan

NY B88484 August 18, 1997 CLA-2-64:RR:NC:TP:347 B88484 CATEGORY: Classification TARIFF NO.: 6402.99.18 Joseph F. Straus BBC International Ltd. 19 West 34th Street New York, N.Y. 10001 RE: The tariff classification of a child's sandal from Taiwan Dear Mr. Straus: In your letter dated August 6, 1997, you requested a tariff classification ruling. You have submitted a sample of a child's open heel/open toe sandal, style #TSS77102, which you state has a rubber/plastic sole and an upper consisting almost entirely of rubber/plastic except for a metal buckle placed on each of the three closure straps. You have submitted a lab report which states that the external surface area of the upper (ESAU) is comprised of 94.6% rubber/plastic and 5.4% metal, including accessories and reinforcements such as those mentioned in note 4(a) to chapter 64, Harmonized Tariff Schedule of the United States (HTS). The applicable subheading for the sandal will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles and uppers of rubber or plastic, having uppers of which over 90% of the external surface area (including accessories and reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics, not covering the ankle. The rate of duty will be 6% 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