The tariff classification of footwear from Hong Kong.

NY J88036 September 3, 2003 CLA-2-64: RR: NC: TA: 347 J88036 CATEGORY: Classification TARIFF NO.: 6404.19.35 Mr. Robert MacDonald ABX Logistics (USA) Inc. 18900 8th Ave. (Suite 100) Seattle, WA 98148 RE: The tariff classification of footwear from Hong Kong. Dear Mr. MacDonald: In your letter dated August 13,2003, on behalf of your client Bite, LLC, you requested a tariff classification ruling. The two submitted samples are described as follows: “Freeflow Watersport” Sandal - Style # 5207A, is an open-toe, open-heel sandal that does not cover the ankle. The sandal has a textile material upper consisting of two ?-inch wide side straps that crisscross over the middle and top-line of the vamp. The upper straps are sewn to heel straps to form the sandal’s ankle strap that has an outer side adjustable plastic clip buckle. The sandal also has a contoured rubber/plastic foam insole, extended toe guard and a rubber/plastic outsole. “Burst” Sandal - Style # 8007A, is an open-toe, open-heel sandal that does not cover the ankle. The sandal has a textile material upper consisting of two ?-inch wide side straps that crisscross over the middle and top-line of the vamp. The upper straps are sewn to heel straps to form the sandal’s ankle strap that has an outer side adjustable plastic clip buckle. The sandal also has a toe guard and a rubber/plastic outsole. The applicable subheading for the sandals identified as “Freeflow Watersport” Sandal - Style # 5207A and “Burst” Sandal - Style # 8007A, will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which has open toes or open heels; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5% 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division