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NY A87659



October 1, 1996

CLA-2-64:RR:NC:TP:347 A87659

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18

Esther Isenberg
Right Stuff, Inc.
24 Ray Avenue, Suite 103
Burlington, MA 01803

RE: The tariff classification of plastic sandals from China

Dear Ms. Isenberg:

In your letter dated September 17, 1996, you requested a tariff classification ruling.

You have submitted two samples of open heel/open toe plastic sandals. You state that style #85477, Sam Jones, is a ladies thong sandal with an EVA plastic upper and sole. Style #85464, Delicate, is a child's sandal which you state consists of three PVC plastic straps which form the upper with a rubber/plastic sole. These upper straps feature loosely attached appurtenances.

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, not covering the ankle. The rate of duty will be 6%.

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,

Roger J. Silvestri
Director

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