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NY 800926




September 01, 1994

CLA-2-64:S:N:N8:347 800926

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.30

Ms. Karen Zeuschel
Pagoda
1950 Craig Road
ST. Louis, Missouri 63146

RE: The tariff classification of footwear from China.

Dear Ms. Zeuschel:

In your letter dated August 3, 1994, you requested a tariff classification ruling.

The style you call "Aztec" is a thong sandal with a buckle strap back. It has a rubber/plastic sole and an upper of plastic that has a large metal/wood ornament attached to it with three rivets. We consider the metal/wood ornament accessories or reinforcements.

The applicable subheading for this sandal will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles and uppers of rubber or plastics, not covering the ankle, not having uppers which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastic, not designed to be worn as protection, footwear with open toes or open heels. 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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