The tariff classification of a textile sandal from China.

NY D81944 September 21, 1998 CLA-2-64:RR:NC:TP:347 D81944 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Laura Boyce The Donna Karan Company 600 Gotham Parkway Carlstadt, N.J. 07072 RE: The tariff classification of a textile sandal from China. Dear Ms. Boyce: In your letter dated August 25, 1998, you requested a tariff classification ruling. You have submitted a sample of what you state is a woman's sandal, style #28487990 "Banda." The sandal has a fabric upper which you state is made up of an "ultra suede" non-fibrous polyurethane material and should be classified within the plastic section of the Harmonized Tariff Schedule. You have enclosed a copy of the manufacturing process for this type of fabric which states the material is a synthetic plastic of 100% polyester microfiber and non-fibrous polyurethane. Since the external surface area of the upper (ESAU) appears to be made of a fibrous textile material, we would classify this shoe as having an upper of textile for tariff purposes. The applicable subheading for the shoe will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper's external surface is predominately textile materials, in which the outer sole's external surface is predominately rubber and/or plastics, which is of the slip-on type, which is other than athletic, and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5% 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