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NY I86871




October 18, 2002

CLA-2-64:RR:NC:TA:347 I86871

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18 ; 6404.19.35

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

RE: The tariff classification of footwear from China

Dear Ms. Fang:

In your letter dated September 26, 2002 you requested a tariff classification ruling.

The submitted four sample slip-on sandals are described and identified below as follows:

Item No. 326 – A woman’s open-toe, open-heel shoe with a Y-configured strap upper that also has its toe-thong portion encased in clear plastic tubing. We note that the two upper “straps” of this shoe actually consist of numerous thin string-like individual textile fiber straps that are grouped parallel to each other and that have an external visible layer of rubber or plastics. We consider this shoe to have an upper with a constituent material that is rubber and/or plastics for classification purposes, as enumerated in Note 3(a) to Chapter 64, Harmonized Tariff Schedule of the United States (HTS). We also note that the shoe has a “loosely attached appurtenance” in the shape of a textile material straw flower mounted over the toes, which is excluded from any upper surface area material considerations. The shoe has a rubber/plastic midsole and a rubber/plastic outer sole.

Item No.327 – A woman’s open-toe, open-heel, toe-thong sandal with a Y-configured strap upper, the ends of the upper straps penetrating and secured into a flat EVA rubber/plastic bottom. The surface area of the upper’s approximately ½-inch wide straps consists of numerous braided plastic imitation straw-like material strips. Our measurements indicate that the individual plastic strips, which are folded repeatedly along their lengths and crimped, are approximately 1 mm in apparent width. HTS heading 5404 provides in part for strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5mm to be considered a man-made fiber. Therefore, in as much as the individual plastic strips comprising the woven external surface material of this sandal are well under 5mm in width, this sandal is considered to have a textile material upper. The sandal also has a flat, ½-inch thick EVA plastic bottom/sole.

Item No. 350 – A toe thong sandal with an upper consisting of two jute (vegetable fiber) textile braided straps of a “Y” type configuration. The straps are approximately ¼-inch wide, with the ends penetrating and secured under a separate, woven textile material insole. The two Y-configured straps are sewn together in front to form a thong strap that fits between the toes. The sandal has a flat, ½-inch thick EVA plastic bottom/sole.

Item No. 354 – A toe thong sandal with an upper consisting of two flat, embossed plastic material straps in a Y-configured vamp and two other longer plastic straps that are designed to be tied around the wearer’s ankle. The straps are approximately ¼-inch wide and the ends penetrate and are secured under a separate woven straw insole. The two Y-configured straps are sewn together in front to form a thong strap that fits between the toes. The sandal has a flat, ¼-inch thick EVA plastic bottom/sole.

The applicable subheading for the two sandals, identified as Item Nos. 327 and 350, will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which has open toes or open heels; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem.

The applicable subheading for the two sandals identified as Item Nos. 326 and 354 will be 6402.99.18, 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 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 646-733-3042.

Sincerely,

Robert B. Swierupski
Director,

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