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NY B86530




June 18, 1997

CLA-2-64:RR:NC:TP:347 B86530

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.30

Irwin A. Seltzer
H.Z. Bernstein Co., Inc.
2975 Kennedy Blvd.
Jersey City, N.J. 07306

RE: The tariff classification of a sandal from China

Dear Mr. Seltzer:

In your letter dated June 11, 1997, you requested a tariff classification ruling.

You have submitted a sample of a woman's open heel/open toe slip-on sandal, style# 97209, which you state is a woven PVC shoe. The sole and upper are both made of rubber/plastic material with a base consisting of jute fibers. The upper features interwoven rubber/plastic strips, held together by thread which is visible along the surface of the upper. As a result, the upper is not over 90% rubber/plastic.

The applicable subheading for the sandal will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastic, not covering the ankle, having uppers of which not over 90% of the external surface area is rubber or plastic, footwear with open toes or heels. The rate of duty will be 37.5% 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. If you have any questions regarding the ruling, contact National Import Specialist Richard Foley at 212-466-5890.

Sincerely,

Paul K. Schwartz
Chief, Textiles & Apparel Branch

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