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NY H87385




February 12, 2002

CLA-2-64:RR:NC:TP:347 H87385

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18; 6404.19.35

Ms. Joanne Balice
CBI Distributing Corporation
2400 W. Central Road
Hoffman Estates, IL 60195

RE: The tariff classification of footwear from China.

Dear Ms. Balice:

In your letter dated January 31, 2002, you requested a tariff classification ruling.

You have submitted samples of two thong style sandals with open toes and open heels. Style # 96442 is made up of a rubber/plastic upper and outer sole. The upper consists of a Y- shaped upper strap made of rubber/plastic material and a rubber/plastic one-piece outer sole of even thickness.

The applicable subheading for style #96442 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, other. The rate of duty will be 6% ad valorem.

Style # 96440 is made up of a textile upper and a rubber/plastic outer sole. The upper consists of an Y-shaped upper strap made of textile material and a rubber/plastic one-piece outer sole of uniform thickness.

The applicable subheading for style #96440 will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of textile materials, footwear with open toes or open heels, which is 10% or more by weight of rubber or plastics, other. 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 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 646-733-3042.

Sincerely,

Robert B. Swierupski
Director,

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