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NY G80319




August 30, 2000

CLA-2-64:LA:S:T:1:4:D27 G80319

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.6000; 6403.99.9000

Ms. Ludene Murphree
Gap Inc.
345 Spear Street
San Francisco, CA. 94105

RE: The tariff classification of sandals from China

Dear Ms. Murphree:

In your letter dated July 31, 2000, on behalf of Gap, Inc., you requested a tariff classification ruling.

The sample submitted is a Y-thong type sandal, style 177653-Men’s flip-flop. The upper is 100% nylon webbing with an overlay of 100% leather. The external surface area of the upper is 72.5% leather and 27.5% nylon. The sole is 100% EVA plastic. The sandal is offered in men’s sizes 7-13. Since no evidence was submitted that you offer a comparable shoe in female sizes, men’s sizes up to and including size 8 will be considered unisex and sizes 8 ½ and larger will be considered to be men’s.

The applicable subheading for style 177653 in men’s sizes 8 ½ and larger will be 6403.99.60, Harmonized Tariff Schedule of the United states (HTS), which provides for footwear, in which the upper’s external surface is predominately leather and the outer sole’s external surface is predominately rubber and/or plastics; which is other than “sports footwear”; in which the top of the upper is below the top of the wearer’s ankle bone; in which the sole is attached to the upper by means other than welt stitched construction; which is worn by men, youth and boys. The rate of duty will be 8.5 percent ad valorem.

The applicable subheading for style 177653 in men’s sizes 8 and smaller will be 6403.99.90, Harmonized Tariff Schedule of the United states (HTS), which provides for footwear, in which the upper’s external surface is predominately leather and the outer sole’s external surface is predominately rubber and/or plastics; which is other than “sports footwear”; in which the top of the upper is below the top of the wearer’s ankle bone; in which the sole is attached to the upper by means other than welt stitched construction; which is worn by females or is unisex. The rate of duty will be 10 percent ad valorem.

The sample is being returned as requested.

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
LA-LB Seaport

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