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NY B80511




December 30, 1996

CLA-2-64-NO:CO:FNIS D09

CATEGORY : Classification

TARIFF NO.: 6402.99.18

Mary Berry
Polo International
2501 Perimeter Place Drive
Nashville, TN 37214

RE: The tariff classification of a thong sandal from China

Dear Ms Berry:

In your letter dated December 16, 1996, you requested a tariff classification ruling.

You submitted three samples which you call Pacific Thong sandals. All three are the same sandal, but in different sizes. One sample (men's) included the cut pieces of the upper and a laboratory analysis. All three sandals have a polyurethane upper with a textile piece at the Y portion of the thong with a plastic keeper at the toe portion and thick rubber soles. Your laboratory analysis shows the external surface area of the upper to be 6.59 percent textile and 93.41 percent rubber. For the purpose of this ruling, we will assume the above to be correct. However, this may be subject to verification at the time of entry at the port of entry.

The applicable subheading for the above shoe will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper's external surface is predominately rubber and/or plastic; in which the outer sole's external surface is predominately rubber and/or plastics; which is other than sports footwear; in which there is no protective metal toe-cap; in which the top of the upper is below the top of the ankle bone; in which the upper's external surface is over 90% rubber and/or plastics after every accessory and reinforcement present is included as part of the upper's external surface; which is not designed to be a protection against water, oil or cold or inclement weather; which does not have a foxing-like band; which is other than a "zori"; and which is made other than on a base or platform of either wood or cork. The duty rate will be 6 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.

Sincerely,

Garland J. Ruiz
Acting Port Director

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