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NY J80271




February 3, 2003

CLA-2-64: RR: NC: TA: 347 J80271

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
7575 Holstein Ave.
Philadelphia, PA 19153

RE: The tariff classification of footwear from China.

Dear Mr. Hoffacker:

In your letter dated January 20, 2003, on behalf of your client K.B. Toys of Massachusetts, Inc. you requested a tariff classification ruling.

The two submitted samples are described as follows:

Item # 80197 is a child’s size open-toe, open-heel sandal. The upper consists of an approximately 1 ¾-inch wide rubber/plastic strap that goes over the instep and is attached to a molded rubber/plastic outsole by means of plugs. The strap features a 1 ½-inch “Butterfly” located over the middle of the vamp. Although you have not identified the component materials of the “Butterfly,” for purposes of this ruling, we are going to presume that it is made of rubber/plastic. If our presumption of the component materials for this ornamentation is incorrect, then this classification decision should be considered void.

Item # 20350-28040 is a child’s size open-toe, open-heel sandal. The upper consists of an approximately 1 ¾-inch wide rubber/plastic strap with a non-descriptive flower-like ornament that is located over the middle of the vamp. A portion of the middle area of the strap has been removed to give the appearance of a top strap and bottom strap. The strap goes over the instep and is fastened into the sandal’s molded rubber/plastic outsole.

The applicable subheading for Item # 80197 and Item # 20350-28040, 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. The rate of duty will be 6% ad valorem.

We are returning the samples 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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