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NY D87180




February 12, 1999

CLA-2-64:LA:S:T:1:4:D27 D87180

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18

Ms. Cecilia Castellanos
Western Overseas Corporation
P.O. Box 90099
Long Beach, CA. 90809-0099

RE: The tariff classification of Walk About Hygienic Sandal

Dear Ms. Castellanos:

In your letter dated January 22, 1999, on behalf of Pacific Trading & Distribution, Inc., you requested a tariff classification ruling.

You included a sample, a sandal made of EVA foam. The sandal is constructed of a single piece of EVA foam material cut into the shape of a footprint. A strip of foam is cut around the heel and then pulled forward and stitched in an area that would serve to divide the big toe from the other toes, typical of thong type sandals. The thongs are enclosed in a plastic bag that is marked AMade In China@.

The applicable subheading for the shoes 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 plastics, 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.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Irene Jankov
Port Director

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