The tariff classification of footwear from Costa Rica

NY C85644 March 27, 1998 CLA-2-64:RR:NC:TA:347 C85644 CATEGORY: Classification TARIFF NO.: 6405.20.90 Ms. Diane Courtland Golden Eagle Traders P.O. Box 173 Summerland, CA 93067 RE: The tariff classification of footwear from Costa Rica Dear Ms. Courtland: In your letter dated March 18, 1998 you requested a tariff classification ruling. The submitted sample is a pair of unisex rope sandals, which have inter-woven rope strap uppers plus mid soles and outer soles, all consisting of, you state, polypropylene textile fiber cords of U.S. origin that have undergone a heat welding manufacturing process in Costa Rica to become finished sandals. The applicable subheading for this sandal will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the outer sole's external surface is not predominately rubber, plastics, leather or composition leather; in which the upper's external surface is predominately textile materials; and in which the largest fabric of the upper consists, by weight, predominately of fibers other than vegetable fibers or wool. The rate of duty will be 12.5 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. 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