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NY I88582




December 11, 2002

CLA-2-64: RR: NC: TA: 347 I88582

CATEGORY: CLASSIFICATION

TARIFF NO.: 6405.20.90

Ms.Patty Kittel
Target Custom Brokers, Inc.
1000 Nicollet Mall
Minneapolis, MN 55403

RE: The tariff classification of footwear from China.

Dear Ms. Kittel:

In your letter dated November 22, 2002, you requested a tariff classification ruling.

The submitted half pair sample identified as Style 9A 304-4, is a woman’s open-toe, open-heel sandal. The upper consists of an approximate 2-inch wide textile strap with multiple rows of -inch plastic beads. We note that these ornamental beads are considered accessories or reinforcements that have been sewn onto the external surface area of the upper. The sandal also has a padded insole and an outsole consisting of rubber/plastic and textile material.

Note 4 (b), Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS), states that the constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments. The Explanatory Notes to Chapter 64 HTS, offer the term “when in use” to the external surface area of the outer sole determination.

Visual examination of the outer sole indicates that it is composed of unit-molded rubber to which textile fabric has been adhered to the external surface in contact with the ground. This office regards the constituent material of the outsole to be predominantly of textile material.

The applicable subheading for Style 9A 304-4, will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the sole’s external surface is predominately other than rubber, plastics, leather or composition leather, in which the upper’s external surface is predominately textile materials, in which the upper, by weight, predominately consists of fibers other than vegetable fibers or wool, and which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5% 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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