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NY C89749


July 13, 1998

CLA-2-64:RR:NC:TA:347 C89749

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.1865

Ms. Karla J. Thies

Phoenix International

Freight Services, Ltd.

4659 World Parkway Circle

St. Louis, MO 63134

RE: The tariff classification of footwear from China

Dear Ms. Thies:

In your letter dated July 1, 1998, on behalf of Riddell Footwear, you requested a tariff classification ruling.

The submitted sample, Style #C98-049C, is a unisex open toe, open back sandal with a wide, one-piece molded plastic upper and a separately molded one-piece plastic bottom. The upper is attached by means of plugs through the sides of 1 inch high vertical sidewall projections molded onto the plastic bottom. This sandal is not considered a "zori" since it does not have an upper of straps or thongs assembled to the sole by means of plugs which penetrate all or part of the sole.

The applicable subheading for this sandal will be 6402.99.1865, 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; which does not cover the ankle; and which is worn by women or commonly worn by both sexes (i.e., unisex). The rate of duty will be 6% ad valorem.

We are returning the sample as you requested.

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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