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NY D82696




October 22, 1998

CLA-2-64:RR:NC:TA:347 D82696

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18 ; 6402.99.30 ; 6404.19.35

Mr. Pierre Andre Senizergues
Sole Technology, Inc.
20161 Windrow Dr.
Lake Forest, CA 92630

RE: The tariff classification of footwear from Korea

Dear Mr. Senizergues:

In your letter dated September 18, 1998 and received here on September 28, 1998, you requested a tariff classification ruling.

The submitted samples are five half pairs of open-toe, open-heel type beach sandals, all with rubber/plastic bottoms and with uppers that have either plastic or textile fabric external surfaces. Style names "Drift", "Equal" and "Tidal" all have Y' shaped textile strap uppers with textile thongs that fit between the wearer's first two toes. These three sandals all have rubber/plastic contoured footbed midsoles and rubber/plastic outer soles. The sandal labeled style "Track" has an all plastic external surfaced, X' configured upper that is lined on the inside with textile and it also has a rubber//plastic midsole and outer sole. Finally, the sandal labeled "Fielder", for which additional information was asked, has an upper with an external surface that is predominately plastic and basically consists of two wide straps that attach, one to the other, over the wearer's instep by means of an adjustable hook-and-loop closure. We note that this plastic strap upper has been provided with a sewn-on accessory trim of approximately 1/4 inch wide textile material and it also has an embroidered green textile thread arrow with a triangle shaped monogram on it's upper's top external surface. In addition, there is also a large, M' shaped plastic overlay accessory piece sewn onto but only partially covering most of the external surface of the woven textile material section that constitutes the outside quarter of one strap of this sandal's upper. Based on visual measurements, it is our determination that textile accounts for more than 10% of the upper's external surface area. This sandal also has a rubber and/or plastic outer sole.

The applicable subheading for the three sandals identified as "Drift", "Equal" and "Tidal", 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.

The applicable subheading for the sandal identified as "Track" will be 6402.99.18, 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.

The applicable subheading for the sandal identified as "Fielder" will be 6402.99.30, HTS, which provides for footwear, in which both the upper's and outer sole's external surface is predominately rubber and/or plastics; which is not "sports footwear"; which does not cover the ankle; which has open toes or open heels; in which the upper's external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); which does not have a foxing-like band; and which is not designed to be a protection against water, oil, or cold or inclement weather. 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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