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NY C80917




November 20, 1997

CLA-2-64:RR:NC:TP:347 C80917

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.30

Mr. Richard P. Doyle
Reebok International, Ltd.
25 Littlefield Street
Avon, MA 02322

RE: The tariff classification of a sandal from Thailand

Dear Mr. Doyle:

In your letter dated October 16, 1997, you requested a tariff classification ruling.

You have submitted a sample of a sandal, style "Abuna." You state that the sandal's upper consists of a polyurethane synthetic suede which is produced by dipping a nylon material in polyurethane and then buffing it for texture. You have also enclosed a separate swatch of the material, identified as "clarino," which is used in the construction of the upper. You ask that this ruling also apply to several other "Abuna" style numbers produced with the same material; 24-39888 men's sandal, 24-39889 men's sandal, 24-39890 men's sandal, 24-39981 men's sandal, 24-39982 women's sandal, 24-39902 women's sandal, 24-39903 women's sandal. The sandal also features two hook and loop closures across the top of the foot and a rubber/plastic outer sole. General Note 3(a) to Chapter 64, Harmonized Tariff Schedule of the United States, (HTS) states that the terms "rubber" and "plastic" include woven fabrics or other textile products with an external layer of rubber or plastic being visible to the naked eye, for the purpose of this provision, no account should be taken of any resulting change of color.

It is the opinion of this offic that an upper made of "clarino" such as the one found on the submitted shoe is a textile product with an external layer of rubber or plastic visible to the naked eye. However, the underlying textile fibers are exposed to the surface by a buffing process which is performed after the plastic coating is applied. These exposed textile fibers are clearly visible above the external layer of plastic and are included in the determination of the external surface area of the upper. Thus, footwear made from "clarino" does not have uppers of which over 90 percent of the external surface area (including accessories and reinforcements) is rubber or 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 (including accessories or reinforcements such as those mentioned in Note 4(a) to this chapter) is rubber or plastic, footwear with open toes or open 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,

Robert B. Swierupski
Director,

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