The tariff classification of two children's plastic sandals from Mexico

NY C80875 October 29, 1997 CLA-2-64:RR:NC:TP:347 C80875 CATEGORY: Classification TARIFF NO.: 6402.99.14, 6402.99.30 Mr. Alan J. Kaplan Panam 9720 S.W. 120 St. Miami, FL. 33176 RE: The tariff classification of two children's plastic sandals from Mexico Dear Mr. Kaplan: In your letter dated October 14, 1997, you requested a tariff classification ruling. You have submitted samples for two styles of children's open heel/open toe sandals. You state that both sandals are made of PVC plastic. Style Surf #10118 is a PVC molded sandal consisting of two velcro closures located on the upper which joins both sides of the upper together and secures the sandal to the foot. Style Sandy #10106 consists of a PVC molded sole and an upper of both PVC and textile material. The sides of the PVC upper are held together by three textile closure straps, two of which lie across the top of the foot and the other is situated around the back of the heel. Because these textile straps are counted in the surface area measurement, the upper's external surface area is not over 90% plastic. The applicable subheading for style Surf #10118 will be 6402.99.14 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 or reinforcements such as those mentioned in Note 4(a) to this chapter) is rubber or plastic, not covering the ankle, sandals and similar footwear produced in one piece by molding. The rate of duty will be 4.2% ad valorem. The rate of duty will be free from Mexico. The applicable subheading for style Sandy #10106 will be 6402.99.30, (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 (including accessories or reinforcements such as those mentioned in Note 4(a) to this chapter) is rubber or plastic, footwear with open toes or open heels. The rate of duty will be 37.5% ad valorem. The rate of duty will be 27.5% from Mexico. 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, Robert B. Swierupski Director, National Commodity Specialist Division