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NY J88187




September 12, 2003

CLA-2-64: RR: NC: TA: 347 J88187

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.35

Ms. Connie Freeman
Freight Expediters
6920 Engle Road, Suite II
Middleburg Heights, Ohio 44130

RE: The tariff classification of footwear from Hong Kong.

Dear Ms.Freeman:

In your letter dated August 21, 2003, on behalf of your client Southport International Inc., you requested a tariff classification ruling.

The five submitted samples are described as follows:

Item # 1643 is a woman’s open-toe, open-heel, slip-on sandal that does not cover the ankle. The sandal has, as you state, a 100% textile material upper that consists of an approximately 1-inch wide Y-configured thong strap, the ends of which penetrate and are secured to a flat rubber/plastic outsole.

Item # 3714 is a woman’s open-toe, open-heel, slip-on sandal that does not cover the ankle. The sandal has, as you state, a 100% textile material upper that consists of an approximately 1 ¾-inch wide Y-configured thong strap, the ends of which penetrate and are secured to a padded textile faced insole that is cemented to a -inch thick rubber/plastic outsole.

Item # 3715 is a woman’s open-toe, open-heel, slip-on sandal that does not cover the ankle. The sandal has, as you state, a 100% textile material upper that consists of an approximately 1 ¾-inch wide Y-configured thong strap, the ends of which penetrate and are secured to a padded textile faced insole that is cemented to a ½-inch thick rubber/plastic outsole.

Item # 1634 is a woman’s open-toe, open-heel, slip-on sandal that does not cover the ankle. The shoe has an Y-configured textile thong strap that is decorated with embroidered textile thread flower patterns with plastic beads and varies in width from 3-inches at the middle of the vamp to 1 ¼-inches on the sides. The three ends of the strap upper all penetrate and are secured to a padded textile faced insole that is cemented to a rubber/plastic outsole.

The applicable subheading for these sandals, identified as Item # 1643, Item # 3714, Item # 3715 and Item # 1634, 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 samples as requested.

In your correspondence for Item # 2249, you describe the sandal as a slip-on sandal with 50% leather and 50% rubber/plastic upper that is decorated with blue stones and a rubber/plastic outsole. Visual examination of the submitted sandal indicates that the upper is made of a textile material with a sewn on string of blue stones (accessories & reinforcement) and a outsole of rubber/plastic with a layer of textile material over the external surface in contact with the ground. Since the description of the footwear in your correspondence and the submitted sandal are so different, we cannot issue a ruling for the sandal identified as Item # 2249. We suggest a laboratory review of the sandal sample to determine the component materials of the upper and outsole.

When this information is available, you may wish to consider resubmission of Item # 2249 for a binding ruling. If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section.

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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