The tariff classification of five sandals from Mexico

PD B89427 September 24, 1997 CLA-2-64-NO:CO:FNIS D09 CATEGORY : Classification TARIFF NO.: 6402.99.18 and 6402.99.30 Allan Kaplan PANAM 9720 S.W. 120 St. Miami, FL 33176 RE: The tariff classification of five sandals from Mexico Dear Mr. Kaplan: In your letter dated September 5, 1997, you requested a tariff classification ruling. You submitted five samples all of which are open-toe, open-heel sandal type footwear with rubber soles. Styles No. 20110 and 20105 are Y-thong type sandals with polyvinyl chloride uppers and graduated soles. Style 30112 is a man's sandal with a wide band across the upper and soles which overlap the upper, but less than 35 percent of the circumference of the shoe. Style 10118 also has a polyvinyl chloride upper with velcro closures across the toe and instep and a sole which overlaps the upper over one-fourth inch in height over 50 percent of the circumference of the shoe. We consider this to be a foxing-like band. Style 10106 has a predominantly plastic upper, but has two textile webbing straps and a textile heel band which comprise more than ten percent of the upper. The applicable subheading for Styles No. 20105, 20110, and 30112 will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper's external surface is predominately rubber and/or plastic; in which the outer sole's external surface is predominately rubber and/or plastics; which is other than sports footwear; in which there is no protective metal toe-cap; in which the top of the upper is below the top of the ankle bone; in which the upper's external surface is over 90% rubber and/or plastics after every accessory and reinforcement present is included as part of the upper's external surface; which is not designed to be a protection against water, oil or cold or inclement weather; which does not have a foxing-like band; which is other than a "zori"; and which is made other than on a base or platform of either wood or cork. The general rate of duty will be 6 percent ad valorem. The applicable subheading for Styles 10118 and 10106 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 top of the upper is below the top of the ankle bone; 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 or has a foxing or foxing-like band; which has open-toes or open heels. The general 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