The tariff classification of a woman's plastic sandal from Taiwan

NY D82239 October 20, 1998 CLA-2-64:RR:NC:TP:347 D82239 CATEGORY: Classification TARIFF NO.: 6402.99.18 Ms. Jane A. Sheridan Pagoda 8300 Maryland Avenue St. Louis, MI 63105 RE: The tariff classification of a woman's plastic sandal from Taiwan Dear Ms. Sheridan: In your letter dated September 15, 1998, you requested a tariff classification ruling. You have submitted a sample of what you state is a woman's sandal with an upper made up of plastic woven strips. The upper appears to be made of textile material which has been visibly coated with an external layer of rubber/plastic and considered rubber/plastic for tariff purposes as enumerated in Note 3(a) to chapter 64, Harmonized Tariff Schedule of the United States (HTS). These rubber/plastic strips are twisted together horizontally to form the upper and appear to be joined to each other by some kind of adhesive. The shoe has a rubber/plastic outer sole. The applicable subheading for the sandal 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 this chapter) 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