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February 3, 1999

CLA-2-64:RR:NC:TA:347 D86800

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.14

Mr. Stephen S. Spraitzar
Law Office Of George R. Tuttle
Three Embarcadero Center, Suite 1160
San Francisco, CA 94111

RE: The tariff classification of footwear from Cyprus

Dear Mr. Spraitzar:

In your letter dated January 22, 1999, on behalf of your client, The Anywhere Shoe Co., you requested a tariff classification ruling.

The two submitted samples, identified as Article #9901 and Article #9902, are both one half pairs of different colored but identically formed, as you state, one-piece injection molded women’s shoes. Both shoes are of the below the ankle, closed toe, slip-on type clog sandal design look. Article #9901 has a single circular eyelet sized hole punched out in the arch area of its upper near the sole. Article #9902 has two similar sized holes, also in the same general arch area of its upper near the sole. The presence and the location of holes in the sides of both these molded shoes allows for water to seep in. Therefore, the shoes are not classifiable as being protective against penetration by water.

The applicable subheading for both these shoes, your designated Article #’s 9901 and 9902, will be 6402.99.14, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear not covering the ankle, having an external surface area of the upper which measures over 90% rubber or plastics (including any accessories or reinforcements); which does not have a foxing-like band; which is not designed to be protective against water, oil, or cold or inclement weather; and which are sandals and similar footwear of plastics, produced in one piece by molding. The rate of duty will be 3% 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 212-637-7089.

Sincerely,

Robert B. Swierupski
Director,

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