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NY J82382




March 27, 2003

CLA-2-64: RR: NC: TA: 347 J82382

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.35

Ms. Genny Fenske
DEEP SEE, INC.
18935 – 59th Ave. NE
Arlington, WA 98223

RE: The tariff classification of footwear from China.

Dear Ms. Fenske:

In your letter dated March18, 2003, you requested a tariff classification ruling.

The submitted half pair sample, identified as a “DP # 25-Nylon Thong Sandal,” is a unisex open-toe, open-heel, slip-on sandal. The upper is, as you indicate, made of 100% nylon material, consisting of an approximately 5/8-inch wide Y-configured thong strap, the ends of which penetrate and are secured to a contour-molded rubber/plastic insole that is cemented to a 3/8-inch thick grooved rubber/plastic outsole.

The applicable subheading for the “DP # 25-Nylon Thong Sandal,” 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; 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 10% or more by weight of rubber and/or plastics. 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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