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NY D87181





February 12, 1999

CLA-2-64:LA:S:T:1:4:D27 D87181

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18

Mr. Milton Weinberg
Norman Krieger, Inc.
5761 West Imperial Highway
Los Angeles, CA. 90045

RE: The tariff classification of women=s sandals from China

Dear Mr.Weinberg:

In your letter dated January 22, 1999, on behalf of Skechers USA Inc., you requested a tariff classification ruling.

You included a sample, a sandal described as women=s Street Cleats, style 7745. The sandal has a plastic upper and a rubber/plastic sole.

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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