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NY D81450




September 11, 1998

CLA-2-64:RR:NC:TA:347 D81450

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.1880

Ms. Jane A. Sheridan
Pagoda
8300 Maryland Ave.
St. Louis, MO 63105

RE: The tariff classification of footwear from China

Dear Ms. Sheridan:

In your letter dated August 14, 1998 you requested a tariff classification ruling.

The sample submitted is a child's sandal, your "Pattern #CHL-C10032N", with a three piece plastic upper and an EVA plastic outer sole. The back counter part of the upper is made from a clear plastic sheet material with a metal side buckle closure and there are also two woven strap-like bands on the vamp consisting of woven plastic tubular strips with colored textile yarn cores. We consider the external surface of this sandal's upper to consist entirely of plastics.

The applicable subheading for this child's sandal will be 6402.99.1880, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole's external surface is rubber and/or plastics; which does not have a foxing-like band; and which does not cover the ankle;. The rate of duty will be 6% 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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