NY 862460: The tariff classification of footwear from China.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                       
                              NY 862460

                             May 06, 1992


CLA-2-64:S:N:N3D:347 862460

CATEGORY:  Classification

TARIFF NO.: 6402.99.30

Ms. Judy L. Cook
Pagoda Trading Company, Inc.
1950 Craig Road
St. Louis, MO 63146

RE:  The tariff classification of footwear from China.

Dear Ms. Cook:

     In your letter dated April 10, 1991, you requested a tariff
classification ruling.
         
     Style C74947W is a woman's Y-thong sandal with a buckle
ankle strap. The three strips comprising the Y-thong, the ankle
strap, and the sole are plastic. The buckle and the ornament that
joins the three strips are metal. You state that the ornament is
"painted and dipped in a PVC coating." The metal ornament
comprises more than 10 percent of the external surface area of
the upper. 

     The applicable subheading for the sample will be 6402.99.30,
Harmonized Tariff Schedule of the United States (HTS), which
provides for certain footwear in Chapter 64.  The rate of duty
will be 37.5 percent ad valorem.

     Your letter asks under what circumstances a coated metal
item on the surface of a shoe upper would be considered to have
an external surface area of plastic.  In our opinion this would
happen only when the metal item, if imported by itself, would be
classifiable as an article of plastic, i.e. when it has an
essential character of plastic.

     This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).

     A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported.  If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.



                                   Sincerely,

                                   
  
                                   Jean F. Maguire
                                   Area Director
                                   New York Seaport