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NY L80367




November 2, 2004

CLA-2-64:RR:NC:SP:247 L80367

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18 ; 6402.99.30 ; 6404.19.35

Ms. Lucy Zamora
Prima Group Traders Inc.
10080 NW 53 Street
Sunrise, FL 33351

RE: The tariff classification of footwear from China

Dear Ms. Zamora:

In your letter dated October 20, 2004 you requested a tariff classification ruling.

The submitted five samples are identified as follows:

PGTJEAPO 317-1. A men’s open-toe, open-heel slip-on sandal that has a predominately rubber/plastic material upper consisting of a single wide vamp strap that has a ¾-inch wide stretch textile material side panel insert and textile material edging trim. Based on visual estimates, we have determined that textile materials account for more than 10% of the external surface area of the upper. The sandal has a molded rubber/plastic outer sole.

PGTJEAPO 282. A women’s open-toe, open-heel, slip-on toe-thong sandal with a single, wide, all plastic material external surface area strap upper and a rubber/plastic bottom/sole.

PGTONL34039. A women’s open-toe, open-heel, orange color slip-on sandal with a “V” shape configured strap upper consisting of a predominately rubber/plastic external surface area. The 1-inch wide ”V” strap rubber/plastic upper has textile material edging trim on both sides and a ½-inch wide textile material toe thong that is sewn onto it so that it extends over the upper surface at the center point over the toes. Based on visual estimates, we have determined that textile materials account for more than 10% of the external surface area of the upper. The sandal also has a molded rubber/plastic outer sole.

PGTJEAPO 313. A women’s open-toe, open-heel, fuchsia color slip-on sandal with a “V” shape configured strap upper consisting of a predominately rubber/plastic external surface area. The 1-inch wide ”V” strap rubber/plastic upper has textile material edging trim on both sides and a ½-inch wide textile material toe thong that is sewn onto it so that it extends over the upper surface at the center point over the toes. Based on visual estimates, we have determined that textile materials account for more than 10% of the external surface area of the upper. The sandal also has a molded rubber/plastic outer sole.

PGTJEASO578. A women’s open-toe, open-heel slip-on toe-thong sandal with an upper consisting of a single wide textile material strap that has sewn-on decorative plastic sequin accessories, which enhance but do not completely cover the underlying textile fabric external surface area upper (ESAU) material. The sandal also has a rubber/plastic outer sole.

The applicable subheading for the sandal identified as Style PGTJEAPO 317-1, 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 does not have a foxing-like band; and which does not cover the ankle. The rate of duty will be 6% ad valorem.

The applicable subheading for the three sandals, identified as Styles PGTJEAPO 317-1, PGTONL34039 and PGTJEAPO 313, will be 6402.99.30, 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.

The applicable subheading for the sandal identified as Style PGTJEASO578, will be 6404.19.35, HTS, which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which has open toes or open heels; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem.

We are returning the samples as you 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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