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NY 865353


August 16, 1991

CLA-2-64:S:N:N3D:347-T 865353

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.30

Ms. Mary Berry
Elan-Polo Inc.
2501 Perimeter Place Drive
Nashville, TN 37214

RE: The tariff classification of a woman's sandal from China.

Dear Ms. Berry:

In your letter dated July 16, 1991, you requested a tariff classification ruling.

The submitted sample is a woman's slingback style, open toe, open heel sandal with a predominately plastic strap upper, a plastic toe thong, a metal side buckle and a large metal seashell shaped ornamental piece secured over the instep. From visual examination, we have determined that the metal buckle and the metal shell shaped piece account for more than 10 percent of the upper's external surface but, we presume, less than 50 percent. The shoe also has a cemented-on rubber/plastic outer sole.

Regarding your questions relating to other possible upper material compositions and designs, we suggest that you submit actual samples along with accurate external surface area measurements of the various shoe upper component parts. We are returning your sample as requested.

The applicable subheading for the sandal described above will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately rubber and/or plastics; in which the outer sole's external surface is predom-inately rubber and/or plastics; in which the upper's external surface is 90 percent or less rubber and/or plastics after every accessory and reinforce- ment present is included as part of it; in which the top of the upper is below the top of the ankle bone; which has open toes or open heels; and which does not have a foxing-like band. The rate of duty will be 37.5 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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