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NY C88979


June 24, 1998

CLA-2-64:RR:NC:TP:347 C88979

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.45, 6402.99.18, 6403.99.90, 6404.19.35

Mr. Paul Casey

Rim Manufacturing

17352 Van Karman Avenue

Irvine, CA 92614

RE: The tariff classification of footwear from Hong Kong.

Dear Mr. Casey:

In your letter dated June 8, 1998, you requested a tariff classification ruling.

You have submitted three different styles of footwear samples. Style "Thong J. Crew" is a woman's platform thong which you state has a rubber/plastic upper and an EVA outer sole, which is of uneven thickness. Style "Watermelon" is a woman's slip-on thong style shoe which you state has a leather upper and a rubber/plastic outer sole. Style "Amphibian" is a shoe which you state has an upper made up of textile materials and a rubber/plastic outer sole. You have also submitted a type of travel bag which is square in shape and is made of a clear plastic material. The bag features two clear plastic carry handles, one of which extends to a shoulder strap. There is a black logo patch on one side of the bag which resembles the logo on the "Amphibian" style shoe. The bag will be classified separately since it can be used to carry a variety of items and is of a kind which would normally be sold separately from the shoes.

The applicable subheading for style "Thong J. Crew" will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastic, having uppers of which over 90% of the external surface area (including accessories and reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics, not covering the ankle. The rate of duty will be 6% ad valorem. The applicable subheading for style "Watermelon" 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. The rate of duty will be 10% ad valorem. The applicable subheading for style "Amphibian" will be 6404.19.35, 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 of the slip-on type, which is other than athletic, 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 plastic travel bag will be 4202.92.45, HTS, which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20% 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,


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