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NY B86588




June 27, 1997

CLA-2-64:RR:NC:TA:346 B86588

CATEGORY: CLASSIFICATION

TARIFF NO.: 6405.90.9000

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

RE: The tariff classification of footwear from China

Dear Ms. Berry:

In your letter dated June 12, 1997 you requested a tariff classification ruling.

The submitted sample, identified as your pattern "SS035-10278 ", is a woman's casual sandal with a 1 1/2 inch wide, "Y" configured strap upper, that has an external surface consisting predominately of a woven natural straw with a thin edging of textile fabric, and a 1/4 inch textile thong toe piece encased in flexible plastic tubing. The sandal has a 1 1/2 inch high, textile faced plastic platform midsole and a cemented-on, poly-urethane outer sole. It also has a woven natural straw footbed.

The applicable subheading for the sandal described above will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is not predominately leather, composition leather, textile materials or rubber and/or plastics; in which there is a line of demarcation between the sole and the upper; and which is not disposable footwear designed for one time use. The rate of duty will be 12.5 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. If you have any questions regarding the ruling, contact National Import Specialist James Sheridan at 212-466-5889.

Sincerely,

Paul K. Schwartz
Chief, Textiles & Apparel Branch

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