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NY F80771





January 5, 2000

CLA-2-64:RR:NC:TP:347 F80771

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18

Ms. Irene Kwok
CDP Asia Ltd.
26/F, Tower A, Southmark
11 Yip Hing Street
Aberdeen, Hong Kong

RE: The tariff classification of rubber/plastic beach sandals from Vietnam.

Dear Ms. Kwok:

In your letter dated December 8, 1999, you requested a tariff classification ruling.

You have submitted a sample of what you refer to as EVA beach sandals (# C-43497D) which you state is made of 100% EVA material. The sole is of uneven thickness, varying from 1¼ to 1½ inches. The upper is attached to the sole by plugging and cementing.

The applicable subheading for the this shoe 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 35% 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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