The tariff classification of a woman’s rubber/plastic sandal from Italy.

NY F83808 March 31, 2000 CLA-2-64:RR:NC:TP:347 F83808 CATEGORY: Classification TARIFF NO.: 6402.99.18 Mr. Michael Skidmore Oceanair 135 American Legion Hwy. Revere, MA 02151 RE: The tariff classification of a woman’s rubber/plastic sandal from Italy. Dear Mr. Skidmore: In your letter dated March 16, 2000, written on behalf of your client, Connor’s Footwear, you requested a tariff classification ruling. You have submitted a sample of a woman’s shoe, style #92370 “Salsa.” The shoe is a slip-on, wedge style, Y-shaped upper thong, with an open toe and an open heel. The outer sole is made of rubber/plastics and you state that the upper is made of a fabric (50% polyester and 50% cotton) that has been completely coated with polyurethane. We agree with your contention that the upper will be considered rubber/plastics for tariff purposes as enumerated in Note 3(a) to chapter 64, Harmonized Tariff Schedule of the United States (HTS) which states that, for the purposes of chapter 64, “the terms “rubber” and “plastics” include woven fabrics or other textile products with an external layer of rubber or plastics being visible to the naked eye; for the purpose of this provision, no account should be taken of any resulting change of color.” The applicable subheading for the shoe 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 plastics, 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division