The tariff classification of two espadrilles from Spain or China

NY C81021 November 10, 1997 CLA-2-64:RR:NC:TP:347 C81021 CATEGORY: Classification TARIFF NO.: 6402.99.18 Mr. Erik D. Smithweiss Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue New York, NY 10167 RE: The tariff classification of two espadrilles from Spain or China Dear Mr. Smithweiss: In your letter dated October 22, 1997, on behalf of your client, Nine West Distribution Corp., you requested a tariff classification ruling. You have submitted footwear samples for two styles of espadrilles, "Pollen Too" and "Bender Too." You state that both espadrilles are made up of plastic uppers and rubber and jute outer soles. The outer soles are considered to be of rubber because rubber occupies the greatest surface area in contact with the ground. You also state that the uppers of both styles are made of textile yarns that have been coated with plastic and then interwoven. In accordance with note 3(a) to chapter 64, Harmonized Tariff Schedule of the United States (HTS), the upper would be considered plastic for tariff purposes. Both styles have a metal buckle closure at the ankle. You also state that the overlay of trim at the buckle is made of plastic. You have attached a laboratory report for each style which shows the external surface area to be 97% rubber/plastic and 3% metal for style "Pollen Too," and 97.25% rubber/plastic and 2.75% metal for style "Bender Too." You also state that style "Bender Too" has a heel wedge made of agglomerated cork. The remaining portion of the base of this espadrille is made of jute material. Style "Pollen Too" has a base or platform made entirely of jute material. The applicable subheading for both espadrilles 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 chapter 64, HTS) 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, Robert B. Swierupski Director, National Commodity Specialist Division