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NY 855257




CLA-2-64:S:N:N3-D:346-T 855257

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.15; 6403.99.60

Mr. John B. Pellegrini
Ross & Hardies
529 Fifth Ave.
New York, N.Y. 10017-4608

RE: The tariff classification of two sandals from Taiwan.

Dear Mr. Pellegrini:

In your letter dated August 9, 1990, on behalf of your client the Timberland Company, you requested a tariff classification ruling.

The submitted samples are two half pairs of men's sandals, your style number 95090 and 95096, which are described as follows:

Style #95090 - A thong type sandal with a predominately textile upper consisting of a leather toe piece which is sewn to a textile foot strap in combination with an ankle/heel strap. There is a plastic sleeve around the lower portion of the leather thong toe piece. The textile upper straps have leather overlays and are adjustable by the use of several "hook and loop" closures. The upper penetrates and is secured into a plastic/rubber molded bottom. You state that an independent laboratory has determined that with all the leather accessories and reinforcements included, the external surface area of the upper is 59.04% leather.

Style #95096 - The upper of this sandal has a two piece leather front portion with an adjustable "hook and loop" closure over the toes, and a textile ankle/heel strap rear portion with leather overlays and several more "hook and loop" closures. It also has a plastic/rubber molded bottom. You state that an independent labora- tory analysis has determined that the upper (with all accessories and reinforcements not included) is 52.27% leather, 45.97% textile and 1.76% plastics. These measurements were obtained by having the textile straps with the "hook and loop" closures in the normally closed positions.

We are returning your samples as you have requested. The applicable subheading for the sandal, your style #95090, will be 6404.19.15, 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 reinforce- ment 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; in which the upper's external surface is over 50% leather after every leather accessory and rein- forcement present is included as part of the upper's external surface; and which is other than a "protection" against water, oil or cold or inclement weather. The rate of duty will be 10.5 percent ad valorem. The applicable subheading for the sandal, your style #95096 will be 6403.99.60, HTS, which provides for footwear, in which the upper's external surface is predominately leather (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 "sports footwear"; in which the top of the upper is below the top of the wearer's ankle bone; in which the sole is attached to the upper by a means other than welt stitched construction; and which is larger than children's American size 11 1/2 and is worn only by males. The rate of duty will be 8.5% 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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