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NY 802129




October 11, 1994

CLA-2-64:S:N:N8:346 802129

CATEGORY: CLASSIFICATION

TARIFF NO.: 6406.10.2500

Ms. Jean A, Schmitz
Circle International Inc.
4711 LeBourget Drive
St. Louis, MO 63134

RE: The tariff classification of an unassembled sandal upper from China or Hong Kong.

Dear Ms. Schmitz:

In your letter dated September 6, 1994, on behalf of Missouri Industries, you requested a tariff classification ruling.

The submitted sample is a child's sandal upper consisting of several 3/4 inch wide textile straps that are inter-linked through two small plastic triangles at the sides of the ankle, around the heel and have velcro-type closures across the instep and over the toe area. The strap ends of this upper are sewn to razor-like plastic arrowhead shaped wedges, two of which penetrate and are anchored into appropriate sized cutouts on a flat 3/16 inch thick plastic midsole. Two remaining strap ends also have the plastic arrowhead shaped wedges and the flat midsole bottom has been cut out to accommodate their easy manual insertion, but the strap ends are not inserted.

The fact that two of the straps of this otherwise complete sandal upper have not been inserted into ready made slots on a fully closed midsole/insole bottom does not negate classification of this item as a formed upper. Based on General Rules of Interpretation (GRI) 2.(a), of the Harmonized Tariff Schedule of the United States (HTS), which states in part that "any reference in a heading to an article ... shall include a reference to that article complete or finished ... entered unassembled or disassembled", this item is classifiable as an unassembled formed upper.

The applicable subheading for this unassembled sandal upper will be 6406.1025,(HTS), which provides for parts of footwear, which are formed uppers that have an insole (midsole) that covers all or most of the bottom of the foot; in which the upper's external surface is predominately 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); and which is, we presume, valued at or under $3.00 per pair. The rate of duty will be 48 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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