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NY 814389



9/25/95

CLA-2-64:R:N3:347 814389

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18

Ms. Linda Carter
WalMart Stores Inc.
702 S.W. 8th Street
Bentonville, AR 72716-8023

RE: The tariff classification of footwear from Indonesia.

Dear Ms. Carter:

In your letter dated August 22, 1995, you requested a classification ruling for a men's sandal.

The item which you identify as pattern Isi 410, style "Shad" is a man's open toe, open heel Y-thong sandal with outer soles and uppers of rubber or plastic. the sandal features a woven textile strip, approximately 1/2 inch wide, which overlaps the upper and extends down to form the base of the "Y" between the wearer's toes. This textile material is partially covered by a transparent plastic tube which encircles the textile material between the toes.

The constituent material which comprises the greatest external surface area of the upper (ESAU) is plastic, although the textile material which forms the base of the "Y" is considered ESAU. The transparent plastic tube which partially covers the textile material between the toes is considered "accessories and reinforcements" as described in Chapter 64, Note 4(a), Harmonized Tariff Schedule of the United States (HTS). You indicate that the ESAU including accessories and reinforcements is 93.4 percent Rubber/Plastic and 6.6 percent textile.

The applicable subheading for the sandal will be 6402.99.18, (HTS), which provides for footwear with outer soles and uppers of rubber or plastic, not covering the ankle, having uppers of which over 90 percent of the external surface area (including any accessories and reinforcements) is rubber or plastic. The rate of duty will be 6 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,

Roger J. Silvestri
Director

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