The tariff classification of a woman's sandal from China

NY B88750 September 8, 1997 CLA-2-64:RR:NC:TP:347 B88750 CATEGORY: Classification TARIFF NO.: 6402.99.18 Mr. Alan Safdeye United Footwear Group 350 Fifth Avenue, suite 7706 New York, N.Y. 10018 RE: The tariff classification of a woman's sandal from China Dear Mr. Safdeye: In your letter dated August 15, 1997, you requested a tariff classification ruling. You have submitted a sample of a woman's open heel/open toe slip-on sandal, style HI-043, which you state has a rubber/plastic outer sole and an upper of both rubber/plastic and textile materials. You state that the upper consists of interwoven textile yarns that are completely coated or covered with rubber/plastic and therefore considered to be rubber/plastic for tariff purposes as enumerated in Note 3(a) to chapter 64, Harmonized Tariff Schedule of the United States (HTSUS). The upper is held together with sewing thread, which is visible along the surface of the upper and counted as textile material. You have also submitted a lab report which states that the external surface area of the upper (ESAU) is comprised of 91.3% rubber/plastic and 8.7% textile, including accessories and reinforcements such as those mentioned in Note 4(a) to chapter 64, HTSUS. For the purposes of this ruling, we will assume these measurements to be correct, however, they may be subject to verification at the port of entry at the time of importation. The applicable subheading for the sandal will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for 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