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NY C87296




May 11, 1998

CLA-2-64:RR:NC:TA:347 C87296

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.35

Mr. R. Thompson
W. J. Byrnes & Co. of Los Angeles Inc.
P.O. Box 90595
Los Angeles, CA 90009

RE: The tariff classification of footwear from Korea

Dear Mr. Thompson:

In your letter dated April 23, 1998, for Vans Inc., you requested a tariff classification ruling.

The submitted sample, Vans style name "Kabuki"(model), is an open toe, open heel sandal, with a textile V-strap upper that has a thong which goes between the first and second toes, and which features a 1 inch thick rubber/plastic footbed midsole cemented on top of a rubber, 3/4 inch high, four "legged" platform outer sole.

The applicable subheading for the style name "Kabuki" sandal will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials; in which the outer sole's external surface is predominately rubber and/or plastics; which is not "athletic" footwear; which is not designed to be a protection against water, oil, or cold or inclement weather; which has open toes or open heels; and which is 10% or more by weight of rubber and/or plastics. 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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