The tariff classification of two sandals from China

PD G80026 August 2, 2000 CLA-2-64:CO:CH:JJB D10 G80026 CATEGORY: Classification TARIFF NO.: 6402.99.18; 6405.90.90 Michael R. Spano Michael R. Spano & Co., Inc. 190 McKee Street Floral Park, New York 11001 RE: The tariff classification of two sandals from China Dear Mr. Spano: In your letter dated July 20, 2000, you requested a classification ruling of two sandals from China, on behalf of your client, Kenneth Cole Productions. You included two sample sandals. You described one sample as a ladies thong in plastic with a rubber or plastic sole and you designated it as style number 1. You described the other sandal as a ladies sandal with dyed bamboo upper and rubber sole and you designated it as style number 2. Style number 1 has a sole of rubber or plastic and an upper, which is below the ankle, whose external surface area is entirely of plastic. Although the upper is in a “V” shape and it has a thong which goes between the toes, it is not a single molded piece of rubber or plastic, a requisite feature for the sandal to be considered a zori. There are other required features for a sandal to be considered a zori which are not present in this sample: a sole which is approximately uniform in thickness, a molded upper with plugs at the end of each segment, and plugs which penetrate the sole. Style number 2 has a sole of rubber or plastic and an upper, below the ankle, which consists entirely of a wide band across the wearer’s instep. This band has an external surface area which is predominately of a material which appears to be natural bamboo, in accordance with your description. The applicable subheading for the sandal designated as style number 1 will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: not covering the ankle: having uppers of which over 90 percent of the external surface area is rubber or plastics, not having a foxing or a foxing-like band and not designed as a protection against inclement weather: not made on a base or platform of wood or of cork: and not a sandal or similar footwear of plastics, produced in one piece by molding. The duty rate will be 6%. The applicable subheading for the sandal designated as style number 2 will be 6405.90.90, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear; with uppers other than leather or composition leather or of textile materials; other than disposable footwear, designed for one-time use. The duty rate will be 12.5%. Neither of these sample sandals is marked with the country of origin, but you stated that shoes out of production will be legally marked. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Robyn Dessaure Port Director Chicago, Illinois