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NY 862460




May 06, 1992

CLA-2-64:S:N:N3D:347 862460

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.30

Ms. Judy L. Cook
Pagoda Trading Company, Inc.
1950 Craig Road
St. Louis, MO 63146

RE: The tariff classification of footwear from China.

Dear Ms. Cook:

In your letter dated April 10, 1991, you requested a tariff classification ruling.

Style C74947W is a woman's Y-thong sandal with a buckle ankle strap. The three strips comprising the Y-thong, the ankle strap, and the sole are plastic. The buckle and the ornament that joins the three strips are metal. You state that the ornament is "painted and dipped in a PVC coating." The metal ornament comprises more than 10 percent of the external surface area of the upper.

The applicable subheading for the sample will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for certain footwear in Chapter 64. The rate of duty will be 37.5 percent ad valorem.

Your letter asks under what circumstances a coated metal item on the surface of a shoe upper would be considered to have an external surface area of plastic. In our opinion this would happen only when the metal item, if imported by itself, would be classifiable as an article of plastic, i.e. when it has an essential character of plastic.

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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