CLA-2-64-NO:CO:FNIS D09
Daniel Chang, President
A. D. Juldan Enterprises, Inc.
241 Baywood Drive
Pass Christian, MS 39571-2111
RE: The tariff classification of three thong sandals from China
Dear Mr. Chang:
In your letter dated September 28, 1996, you requested a tariff
classification ruling.
You submitted one sample which is a "flip-flop" or shower sandal with a "Y"
shaped thong upper and a one-inch thick rubber sole. You state you want a
ruling on the same shoe with uppers of a polyester fabric with leather overlays;
uppers of leather strips with leather overlays and uppers of imitation suede
with leather overlays.
The applicable subheading for the thong with an upper of polyester fabric
with leather overlays will be 6404.19.15, Harmonized Tariff Schedule of the
United States (HTS), which provides for footwear, in which the upper's external
surface is predominately of textile materials (note that an accessory or
reinforcement stitched on top of another material is not part of the upper's
external surface, but the material underneath is); in which the external surface
of the outer sole is predominately rubber and/or plastics; which is other than
athletic footwear; and in which the upper's external surface is over 50 percent
leather after every leather accessory and reinforcement present is included as
part of the upper's external surface; and which is other than a "protection"
against water, oil or cold or inclement weather. The rate of duty will be 10.5
percent ad valorem.
The applicable subheading for the shoe with an upper of leather strips and
leather overlays will be 6403.99.75, Harmonized Tariff Schedule of the United
States (HTS), which provides for footwear, in which the upper's external surface
is predominately leather and the outer sole's external surface is predominately
rubber and/or plastics; which is other than "sports footwear"; in which the top
of the upper is below the top of the wearer's ankle bone; in which the sole is
attached to the upper by a means other than welt stitched construction; which is
unisex and which is valued not over, we assume, $2.50 per pair. The rate of
duty will be 11.8 percent.
The applicable subheading for the shoe with an upper of imitation suede and
leather overlays will be 6402.99.30, Harmonized Tariff Schedule of the United
States (HTS), which provides for footwear, in which the upper's external surface
is predominately rubber and/or plastics; (note that an accessory or
reinforcement stitched on top of another material is not part of the upper's
external surface but the material hidden underneath is); in which the outer
soles external surface is predominately rubber and/or plastics; in which the
upper's external surface is 90% or less rubber and/or plastics after every
accessory and reinforcement present is included as part of it; in which the top
of the upper is below the top of the ankle bone; which has open toes or open
heels and is of the slip-on type. The rate of duty will be 37.5 percent 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.
Sincerely,
Garland J. Ruiz
Acting Port Director
New Orleans, LA