The tariff classification of two women's sandals from China

NY B88808 September 8, 1997 CLA-2-64:RR:NC:TP:347 B88808 CATEGORY: Classification TARIFF NO.: 6402.99.18 Mr. H. Kandari Fritz Companies, Inc. 9800 La Cienega Boulevard, 12th floor P.O. Box 92641 Los Angeles, CA 90009 RE: The tariff classification of two women's sandals from China Dear Mr. Kandari: In your letter dated August 21, 1997, you requested a tariff classification ruling for two styles of women's footwear which you state have rubber/plastic outer soles and uppers of both rubber/plastic and textile materials. You have submitted samples for two styles of women's open heel/open toe slip-on sandals, #L61092, and #M237 which is made on a base of jute material. Both shoes feature uppers made of interwoven textile strips visibly coated with an external layer of rubber/plastic and considered rubber/plastic for tariff purposes as enumerated in Note 3(a) to chapter 64, Harmonized Tariff Schedule of the United States (HTS). These rubber/plastic strips are held together by thread which is visible along the surface of the upper and counted as textile material. Although you have not submitted any lab reports, you state that the external surface area of the uppers (ESAU), are over 90% rubber/plastic. 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 sandals 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