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April 22, 1999

CLA-2-64:RR:NC:TP:347 E80079

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18

Mr. John A. Bessich
Follick & Bessich
33 Walt Whitman Road, Suite 204
Huntington Station, NY 11746

RE: The tariff classification of women’s rubber/plastic sandals from Brazil and China.

Dear Mr. Bessich:

In your letter dated March 31, 1999, written on behalf of your client, Steve Madden, Inc., you requested a tariff classification ruling.

You have submitted samples for two styles of women’s slip-on, open-heel, open-toe shoes. You state that style “Amber” will be imported from Brazil and consists of intertwined flattened black plastic straps. The plastic straps are cris-crossed and knotted on the diagnol approximately 1-1/2 inches to form diamond shaped openings through which the foot is visible. The sole is made of rubber/plastic. The plastic straps of the upper are constructed of strips of textile yarns which have been completely covered with rubber/plastic and will be considered rubber/plastic for tariff purposes as enumerated in Note 3(a) to Chapter 64, Harmonized Tariff Schedule of the United States (HTS).

You state that style “Kristine,” will be imported from China and consists of a rubber/plastic upper in the form of a thong, and a rubber/plastic outer sole.

The applicable subheading for both styles of 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 or 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 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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