CLA-2-64:RR:NC:TP:347 D81106
Mr. William J. Maloney
Rode & Qualey
295 Madison Avenue
New York, N.Y. 10017
RE: The tariff classification of men's and children's sandals
from China or Hong Kong.
Dear Mr. Maloney:
In your letter dated August 7, 1998, written on behalf of
your client, Deckers Outdoor Corporation, you requested a tariff
classification ruling for open toe/heel sandals with rubber
soles and uppers made of textile material overlaid with leather.
You have submitted samples for three styles of what you
refer to as men's and children's "sports sandals." You state
that all three styles feature open toes/heels with uppers of
leather and textile materials. All three shoes also feature
athletic tread rubber soles. You refer to style #6702 as the
men's "Spoiler" sports sandal which has an upper composed of
textile material which is overlaid with leather. The leather
overlay forms two hook and loop closure straps on the instep.
You refer to style #6705 as the men's "Elixir" sports sandal.
This is a thong-type sandal which you state has an upper made of
textile material overlaid with leather. You refer to style #6201
as the "Spoiler" children's sports sandal which you state
features an upper composed of textile material which is overlaid
with leather. The leather overlay also forms two hook and loop
closure straps on the instep.
The leather overlay material featured on the shoe uppers is
considered external surface area of the upper (ESAU) since it is
lasted under and cemented to the sole and contributes structural
strength to the shoe. In this regard, you state that the leather
accounts for 53% of the ESAU for style #6702, 64% of the ESAU for
style #6705, and 59% of the ESAU for style #6201.
The sandals feature a tag bearing the "Teva" trademark. You
state that you have also attached a copy of your client's design
sheets for the Spring 1999 women's "Teva" lines and recent
advertisements for "Teva" sports sandals which demonstrate that
the sandals are offered in men's and women's styles and sizing.
The applicable subheading for styles #6702, and #6205, will
be 6403.99.60, Harmonized Tariff Schedule of the United States
(HTS), which provides for footwear with leather uppers and
plastic and/or rubber outer soles, not covering the ankle, for
men, youths and boys. The rate of duty will be 8.5% ad valorem.
The applicable subheading for style #6201 will be 6403.99.90,
HTS, which provides for footwear with leather uppers and plastic
and/or rubber outer soles, not covering the ankle, for other
persons, valued over $2.50 per pair.
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 212-466-5890.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division