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NY D81106




August 28, 1998

CLA-2-64:RR:NC:TP:347 D81106

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.60, 6403.99.90

Mr. William J. Maloney
Rode & Qualey
295 Madison Avenue
New York, N.Y. 10017

RE: The tariff classification of men's and children's sandals from China or Hong Kong.

Dear Mr. Maloney:

In your letter dated August 7, 1998, written on behalf of your client, Deckers Outdoor Corporation, you requested a tariff classification ruling for open toe/heel sandals with rubber soles and uppers made of textile material overlaid with leather.

You have submitted samples for three styles of what you refer to as men's and children's "sports sandals." You state that all three styles feature open toes/heels with uppers of leather and textile materials. All three shoes also feature athletic tread rubber soles. You refer to style #6702 as the men's "Spoiler" sports sandal which has an upper composed of textile material which is overlaid with leather. The leather overlay forms two hook and loop closure straps on the instep. You refer to style #6705 as the men's "Elixir" sports sandal. This is a thong-type sandal which you state has an upper made of textile material overlaid with leather. You refer to style #6201 as the "Spoiler" children's sports sandal which you state features an upper composed of textile material which is overlaid with leather. The leather overlay also forms two hook and loop closure straps on the instep.

The leather overlay material featured on the shoe uppers is considered external surface area of the upper (ESAU) since it is lasted under and cemented to the sole and contributes structural strength to the shoe. In this regard, you state that the leather accounts for 53% of the ESAU for style #6702, 64% of the ESAU for style #6705, and 59% of the ESAU for style #6201. The sandals feature a tag bearing the "Teva" trademark. You state that you have also attached a copy of your client's design sheets for the Spring 1999 women's "Teva" lines and recent advertisements for "Teva" sports sandals which demonstrate that the sandals are offered in men's and women's styles and sizing.

The applicable subheading for styles #6702, and #6205, will be 6403.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber outer soles, not covering the ankle, for men, youths and boys. The rate of duty will be 8.5% ad valorem. The applicable subheading for style #6201 will be 6403.99.90, HTS, which provides for footwear with leather uppers and plastic and/or rubber outer soles, not covering the ankle, for other persons, valued over $2.50 per pair.

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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