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NY K81887




January 9, 2004
CLA-2-64: RR: NC: SP: 247 K81887

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18

Mr. Michael R. Spano
Mr. Michael R. Spano & Co., Inc.
Custom House Brokers
190 Mckee Street
Floral Park, NY 11001

RE: The tariff classification of footwear from China.

Dear Mr. Spano:

In your letter dated December 11, 2003, on behalf of your client Jimlar Corporation, you requested a tariff classification ruling.

The submitted half-pair sample identified as “Sylvia” AE7552-A2597, is a woman’s open-toe, open-heel sandal. The upper consists of a -inch wide rubber/plastic Y-configured toe-thong strap, the ends of which penetrate and are lasted under a padded insole that is cemented to a 3/16-inch thick rubber/plastic outsole. The sandal features ornamental metallic-glitter and round plastic disks that are attached to the middle of the upper by evenly spaced single metal rings. The ornamental disks are “loosely attached appurtenances” and they are excluded from any external surface area of the upper (ESAU) material measurements.

The applicable subheading for this sandal, identified as “Sylvia” AE7552-A2597, will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which does not have a foxing-like band; and which does not cover the ankle. The rate of duty will be 6% 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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