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NY G84602




December 1, 2000

CLA-2-64:RR:NC:TP:347 G84602

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18

Mr. Edward J. Murray
Paris Presents Incorporated
3800 Swanson Court
P.O. Box 9000
Gurnee, IL 60031-9000

RE: The tariff classification of rubber/plastic shoes from South Korea.

Dear Mr. Murray:

In your letter dated November 17, 2000, you requested a tariff classification ruling.

You have submitted a sample of what you refer to as a “Foot Soother Sandal” identified as item #22707 and sample #00-495. The sample submitted has not been marked, but you state that the footwear will be properly marked with the country of origin when imported.

The sandal is made up of a rubber/plastic upper and rubber/plastic outer sole, with an open toe and an open heel. The upper is made up of a strap across the instep and is secured to the foot by a hook-and-loop closure. The footbed portion is filled with a liquid gel, providing comfort when walking.

The applicable subheading for the “Foot Soother Sandal” 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, which does not have a foxing or foxing-like band applied or molded at the sole and overlapping the upper, which is not footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather. 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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