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NY K88679




August 20, 2004
CLA-2-64:RR:NC:SP:247 K88679

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.30

Mr. Todd Ciardelli
Burton Snowboards
80 Industrial Parkway
Burlington, VT 05401

RE: The tariff classification of footwear from China

Dear Mr. Ciardelli:

In your letter dated August 13, 2004 you requested a tariff classification ruling.

The submitted half pair sample identified as your “Vega” sandal is a slip-on, open-toe, open-heel toe-thong strap upper sandal with a rubber/plastic outer sole. The toe thong upper consist of an approximately 1 ½-inch wide “V” configured strap with a predominately rubber/plastic external surface area material center braided portion that is framed by sewn-on, ¼-inch wide suede leather material side edges. Although you believe that the rubber/plastics braided portion of the upper strap, which based on visual estimates we have determined accounts for most of the external surface area of the upper (ESAU), is merely ornamental in nature, it is in fact lasted under the sandal’s insole, it is backed by a textile material and not leather as you state, and it does significantly contribute to the structure and strength of the upper.

The applicable subheading for the sample, identified as the “Vega” sandal 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.

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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