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NY 806254




February 15, 1995

CLA-2-64:S:N8:346 806254

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.35

Ms.Lori J. Sitomer
Barian Shipping Company, Inc.
910 Railroad Ave.
Woodmere, NY 11598

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

Dear Ms. Sitomer:

In your letter dated January 25, 1995, on behalf of your client, Fila USA, Inc., you requested a tariff classification ruling.

The submitted sample, style number "1-S21F-0129", is a men's open toe, open heeled sandal which has an upper made of an elastic "neoprene" material consisting of a synthetic rubber sheet sandwiched between two layers of textile fabric.

The sandals design incorporates three, 1 inch wide " hook and loop" strap closures, which cross the instep and pass through three plastic ring fittings set into a heavy, rubber/plastic molded footbed-type bottom. A fourth "hook and loop" strap closure is used to secure the sandal around the ankle. The outer textile surface of this sandal's "neoprene" material upper is reinforced with a sewn-on plastic facing material you call "Filabuck", which overlays most but not all of the upper's textile external surface area.

The applicable subheading for this sandal, style #"1-S21F- 0129", will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, 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); in which the outer sole's external surface is predominately rubber and/or plastics; which is other than athletic
footwear; which has open toes or open heels; and which is 10% or more by weight of rubber and/or plastics. 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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