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NY B88709




September 9, 1997

CLA-2-64:RR:NC:TP:347 B88709

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18

Mr. Roger J. Crain
Customs Science Services
3506 Frederick Place
Kensington, MD 20895

RE: The tariff classification of two women's sandals from the European Union

Dear Mr. Crain:

In your letter dated August 18, 1997, on behalf of your client, Consolidated Shoe Co., you requested a tariff classification ruling for two samples of women's open heel/open toe slip-on sandals which you state have uppers and outer soles of rubber/plastic.

You state that Brandie No.3 consists of an array of textile strips about 3 mm wide that have been completely coated or covered with rubber/plastic and twisted together horizontally to form the upper. There are also vertical strands that run under the horizontal strips which you state are about 1mm in diameter and are also made of textile material completely coated or covered with rubber/plastic. In accordance with note 3(a) to chapter 64, both the horizontal strips and vertical strands would be considered plastic for purposes of chapter 64. The upper material is held together with sewing thread, which is counted as textile material. In this regard, you have submitted a lab report which states that the external surface area of the upper (ESAU) is comprised of 90.5% rubber/plastic and 9.5% textile, including accessories and reinforcements such as those mentioned in Note 4(a) to chapter 64, HTSUS.

In Brandie No.4, you state that the upper also consists of textile strips placed side-by-side and completely coated or covered with rubber/plastic. Therefore, in accordance with Note 3(a) to chapter 64, the strips would be considered "plastic" for purposes of chapter 64. You state that the transparent strands on the upper that run vertically under the horizontal strips are plastic monofilament with a minimum cross-sectional dimension of 1.4 millimeters (mm). Therefore, in accordance with Note 1(g) to Section XI, the strands would be considered "plastic" for tariff purposes. You also state that the upper in this shoe is held together with plastic monofilament with a maximum cross-sectional dimension of 0.25 millimeters (mm). Therefore, in accordance with Note 1(g) to Section XI, the monofilament would be considered "textile material" for tariff purposes. In this regard, you have submitted a lab report which states that the external surface area of the upper (ESAU) is comprised of 92.6% rubber/plastic and 7.4% textile, including accessories and reinforcements such as those mentioned in Note 4(a) to chapter 64, HTSUS.

In addition, you state that on both shoes, the upper material is fastened to 1 centimeter (cm) wide strips of leather with an adhesive, on both sides of the upper, which is then stapled to the sides of the plastic sole through the leather strips. Since these leather strips are below the plane of the insole, they will not will not be counted as part of the upper.

The applicable subheading for the sandals will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastic, having uppers of which over 90% of the external surface area (including accessories and reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastic, not covering the ankle. The rate of duty will be 6% 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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