The tariff classification of leather sandals from China.

NY G80484 August 18, 2000 CLA-2-64:RR:NC:TP:347 G80484 CATEGORY: Classification TARIFF NO.: 6403.99.60, 6403.99.90 Mr. Steve Crisafi Satori Inc. P.O. Box 367 Pismo Beach, CA 93448 RE: The tariff classification of leather sandals from China. Dear Mr. Crisafi: In your letter dated August 2, 2000, you requested a tariff classification ruling. You have submitted a pair of thong-style children’s “EVA beachcomber” sandals, item #25804-15813, and adult “EVA beachcomber” sandals, item #25804-15814. The shoes are made up of predominately leather uppers, and feature rubber/plastic platforms/outer soles measuring from 3/4 inches to 1 inch thick. The applicable subheading for the sandals up to and including American men’s size 8 will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber soles, not covering the ankle, for other persons. The rate of duty will be 10% ad valorem. For sizes 8.5 and above, the applicable subheading will be 6403.99.60, HTS, which provides for footwear with leather uppers and plastic and/or rubber soles, not covering the ankle, for men, youths and boys. The rate of duty will be 8.5% 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division