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NY I89198




December 12, 2002

CLA-2-64: RR: NC: TA: 347 I89198

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.30

Ms. Cecilia Castellanos
Western Overseas Corporation
1855 Coronado Ave.
Long Beach, CA 90804

RE: The tariff classification of footwear from China.

Dear Ms. Castellanos:

In your letter dated December 02, 2002, on behalf of your client Rothhammer International you requested a tariff classification ruling.

The submitted half pair sample identified as Item Number AN0973 – Angel, is an open-toe, open-heel sandal. The upper consists of an approximately 3-inch wide rubber/plastic material strap with â›-inch wide textile material edging and a Âľ-inch wide textile material band that traverses from the inner side of the sandal to the middle of the vamp. The sandal also has a molded rubber/plastic outsole. You did not provide a percentage measurement for the rubber/plastic and textile component materials that make up the external surface area of the upper. Based on our visual examination of the upper, the textile edging and band account’s for more than 10% of the upper’s external surface area. In this regard, the upper’s surface is not over 90% rubber/plastic including all accessories and reinforcements.

The applicable subheading for this sandal, identified as Item Number AN0973 – Angel, will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements) and which has open toes or open heels. The rate of duty will be 37.5% ad valorem.

We are returning the sample as requested.

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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