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NY G80350




August 14, 2000

CLA-2-64:RR:NC:TA:347 G80350

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18

Mr. John J. Kenney
Reebok International Ltd.
1895 J.W. Foster Boulevard
Canton, MA 02021

RE: The tariff classification of footwear from China

Dear Mr. Kenney:

In your letter dated August 1, 2000 you requested a tariff classification ruling.

The submitted half pair sample, identified by you as the “adventure sports” sandal “Aqua Zambeeze, Style 7F-60939,” is an open-toe, open-heel child’s size beach sandal. The sandal has a functionally stitched together stretch fabric material upper with an external surface area of over 90% rubber/plastics. It also has a textile fabric inner lining, an EVA plastic midsole and a rubber/plastic outer sole.

The applicable subheading for the sandal “Aqua Zambeeze, Style 7F-60939” 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 “sports footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which does not have a foxing-like band; and which does not cover 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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