The tariff classification of footwear from Thailand.

NY K83665 March 18, 2004 CLA-2-64: RR: NC: SP: 247 K83665 CATEGORY: Classification TARIFF NO.: 6404.19.35; 6405.90.90 Mr.Timothy Farman 1110 5th NW Washington, D.C. 20001 RE: The tariff classification of footwear from Thailand. Dear Mr. Farman: In your letter dated February 24, 2004, you requested a tariff classification ruling. The two submitted half-pair samples are described as follows: Item “A” is a woman’s open-toe, open-heel slip-on sandal that does not cover the ankle. The sandal has, as you state, a braided natural palm leaf plating material upper that consists of a ½-inch wide toe strap, a 1 ¼-inch wide instep strap and a 1 ½-inch wide top-line strap. The straps are embedded into a contoured and textile-faced footbed that is cemented to an ?-inch thick rubber/plastic outsole. The applicable subheading for the sandal identified as Item “A,” will be 6405.90.90, HTS, which provides for other footwear, other, other. The rate of duty will be 12.5% ad valorem. Item “B” is a woman’s open-toe, open-heel slip-on platform sandal that does not cover the ankle. The sandal has, as you state, a twisted & braided palm fiber upper that consists of an 2 ½-inch wide toe box strap, a ?-inch wide instep strap and a 2-inch wide top-line strap. The straps are lasted under a textile-faced footbed that is cemented to a 2 ½-inch high wrapped textile platform-wedge mid-sole. The sandal also has an ?-inch thick rubber/plastic outsole. For classification purposes, the twisted & braided palm fiber that makes up the upper is considered textile material provided for in Section XI of the Harmonized Tariff Schedule of the United States. The applicable subheading for the sandal identified as Item “B,” 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