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NY G80301




August 18, 2000

CLA-2-64:LA:S:T:1:4:D27 G80301

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.30

Ms. Louisa Fang
Fiesta International Corp.
19817 Avenida Deseo
Walnut, CA. 91789

RE: The tariff classification of sandals from China

Dear Ms. Fang:

In your letter dated July 27, 2000, on behalf of Fiesta International Corp., you requested a tariff classification ruling.

You submitted three samples, all identified as open toe and open heel sandals with an EVA rubber upper and sole. Items 101(children), 105(youth) and 115(men) have a textile lining which comes over the top edge of the back strap in addition to a metal ornament on the top of the Velcro closure strap that is on top of the foot. These two item comprise, by our estimate, more than 10 percent of the external surface area of the upper.

The applicable subheading for the sandals will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastic, not covering the ankle, having uppers of which not over 90% of the external surface area is rubber or plastic, footwear with open toes or heels. The rate of duty will be 37.5% 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,

Steve A. Pavich
Acting Director

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