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NY C84131




February 24, 1998

CLA-2-64:RR:NC:TP:347 C84131

CATEGORY: CLASSIFICATION

TARIFF NO.: 6405.90.90

Mr. Erik D. Smithweiss
Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue
New York, N.Y. 10167

RE: The tariff classification of a woman's plastic sandal from China.

Dear Mr. Smithweiss:

In your letter dated February 13, 1998, written on behalf of your client, Nine West Distribution Corp., you requested a tariff classification ruling for a woman's sandal.

You have submitted a sample of a woman's open heel/open toe sandal, style "Indio," which you state has an upper made up of strips of textile yarns completely coated with plastic that are interwoven with elasticized textile yarns. The plastic coated textile yarns will be considered plastic for purposes of Chapter 64, Harmonized Tariff Schedule of the United States (HTS). The vertical strands that run under the horizontal strips, which you refer to as the elasticized textile yarns, are about 1mm in diameter and are made of textile material. They are visible along the surface of the upper and will be counted as textile material in the surface area measurement. These horizontal plastic yarns and vertical textile strands which form the upper are held together with sewing thread, which is also visible along the surface of the upper, and therefore counted as textile material in the surface area measurement. You have enclosed a lab report which shows the external surface area of the upper (ESAU) to be 63.44% rubber/plastic and 36.56% textile. For the purposes of this ruling, we will assume these measurements to be correct, however, they may be subject to verification at the port of entry at the time of importation.

The applicable subheading for the woman's sandal, style "Indio," which has a rubber/plastic upper and a sole of composition leather, will be 6405.90.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately other than leather, composition leather, or textile materials, and which has an outer sole that is predominately other than rubber or plastic. The rate of duty will be 12.5% 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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