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NY 858841

Dec 27, 1990

CLA-2-64:S:N:N3D:347-T 858841

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.15

Ms. Judy T. Merola
Alto Customhouse Brokers Inc.
145-03, 156 St.
Jamaica, New York 11434

RE: The tariff classification of a beach sandal from Italy.

Dear Ms. Merola:

In your letter dated December 12, 1990, on behalf of Feder & Lupardi Management, you requested a tariff classification ruling.

The submitted sample is a beach sandal which has an upper consisting of a 5/8 inch wide, "V" configuration plastic EVA strap, a double strand of 1/8 inch diameter braided textile rope which fits between the toes, and a trapezoid shaped, roughly 1 1/2 inch square, EVA plastic accessory piece secured to the front part of the upper by the looped end of the textile toe piece. The sandal also has a flat, two color EVA plastic bottom ap- proximately 1/2 inch in thickness.

By visual examination, we have determined that the textile toe piece accounts for less than 10 percent of the upper's external surface.

We are returning the sample as you have requested.

The applicable subheading for the sandal described above will be 6402.99.15, Harmonized Tariff Schedule of the United States (HTS), which provides for certain footwear in Chapter 64. The rate of duty will be 6 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 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
Area Director

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