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NY 855886


September 18,1990

CLA-2- 64:S:N:N3D:346 M 855886

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.15

Mr. John B. Pellegrini
Ross & Hardies
529 Fifth Avenue
New York, New York 10017-4608

RE: The tariff classification of a man's sandal from Taiwan.

Dear Mr. Pellegrini:

In your letter dated August 30, 1990, on behalf of your client The Timberland Company, you requested a tariff classification ruling.

The submitted sample, your style #95093, is a man's textile/leather sandal. The sandal has an upper with a two piece textile front portion with leather overlays and an adjustable "hook and loop" closure over the toes, a textile ankle/heel rear strap portion with leather overlays and several more "hook and loop" closures. The upper penetrates, and is secured into a plastic/rubber molded bottom.

You state that an independent laboratory, Consumer Testing Laboratories (CTL), has determined that the upper (with all leather accessories and reinforcements included) is 56.68% leather, 41.03% textile and 2.29% rubber/plastics. You state, "we understand that in measuring the external surface area of the upper, CTL included as external surface all areas which would be visible when the sandals are worn. For example, in measuring the plastic fixtures, the only area included was not covered by straps. The fabric tabs were included as textile and measured with the straps drawn so that the tabs covered only the "hook and loop" materials and as much of that material as possible. The fabric loops which attach the various straps to the bottom were included as textile." The method used by CTL in the measurement, as described by you, is basically legally correct for this style. The only questions we have concerning exactly what was measured are too minor to affect the classification here, assuming the measurements of the areas were themselves done correctly.

By visual examination, we assume that all the leather pieces are either uncoated with rubber or plastics or that, if coated, that the coating is less than .15mm thick. Note for future ruling requests, the description should include information concerning such coatings or the absence thereof.

We are returning your samples as you requested.

The applicable subheading for the sandal, your style #95093, will be 6404.19.15, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately of textile materials (Note that an accessory or reinforcement stitched on top of another material is not part of the upper's external surface but the material hidden underneath is); in which the outer sole's external surface is predominately rubber and/or plastics; which is other than athletic footwear; in which the upper's external surface is over 50% leather after every leather accessory and reinforcement present is included as part of the upper's external surface; and which is other than a "protection" against water, oil or cold or inclement weather. The rate of duty will be 10.5 percent ad valorem.

This ruling is being issued under the provisions of Section l77 of the Customs Regulations (l9 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,

Jean F. Maguire

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