The tariff classification of a ladies' sandal from China

PD H80439 May 15, 2001 CLA-2-64:RR:NC:TP:D29 CATEGORY: Classification TARIFF NO.: 6402.99.30 Mr. Mike Leahy A.N. Deringer, Inc. 173 West Service Road Champlain, NY 12919 RE: The tariff classification of a ladies' sandal from China Dear Mr. Leahy: In your letter dated April 23, 2001, you requested a tariff classification ruling on behalf of your client, Stein, Inc. The submitted sample, identified as style ST-60, is a ladies' open-toed, open-heeled slip-on sandal. It features a platform-type sole rising from approximately 1 1/4 inches at the toe to three inches at the heel. You indicate that the external surface area of the upper is comprised of 90 percent rubber/plastics and 10 percent textile material, and that the external surface area of the outer sole is 100 percent rubber/plastics. We are returning the sample as you requested. The applicable subheading for this shoe will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics; which is other than sports footwear or "zoris"; which does not cover the ankle; in which not over 90 percent of the external surface area of the upper is rubber or plastics; which is other than protective footwear; and which has open toes and open heels. The rate of duty will be 37.5 percent 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 this ruling, please contact Field National Import Specialist Maryalice Nowak at (716) 646-3463. Sincerely, Joseph J. Wilson Port Director Buffalo, New York