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July 30, 1999

CLA-2-64:RR:NC:TA:347 E84843

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18

Mr. Michael T. Cone
Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue,
New York, NY 10167-3397

RE: The tariff classification of footwear from China

Dear Mr. Cone:

In your letter dated July 14, 1999, on behalf of your client E.S. Originals, you requested a tariff classification ruling.

The submitted sample, identified as Style YH048-0, which you state is a sports sandal, has an upper with a plastic external surface that also features three AVelcro@ straps across the instep, an open toe, a closed heel with side vents, and a heavy, molded rubber/plastic, traction studded bottom. The plastic upper does have some textile strap-like overlay accessories and a small textile heel tab, but as you assert in your letter and based on our visual measurements, we will presume that the external surface area of this upper is still over 90% plastics with all accessories and reinforcements included.

The applicable subheading for this sandal, Style YH048-0, will be 6402.99.18, 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 predominately rubber and/or plastics; which is not Asports footwear@; which does not have a foxing-like band; and which does not cover the ankle. 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 212-637-7089.

Sincerely,

Robert B. Swierupski
Director,

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