HQ 085883: Modification of San Francisco District Ruling 843081

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.

                            HQ 085883

                        February 23, 1990

CLA-2 CO:R:C:G 085883  WAW

CATEGORY:  Classification

TARIFF NO.:  6402.99.3040

Mr. John Wells
General Manager Transportation
Warnaco
10 Water Street
Waterville, ME  04901

RE:  Modification of San Francisco District Ruling 843081

Dear Mr. Wells:

     This letter is in response to your request for a review of
San Francisco District Ruling Letter 843081, dated July 12, 1989,
concerning the proper tariff classification of three types of
sandals.  The style numbers subject to reconsideration are the
following: 71645, 753110, and 753109.

     In San Francisco District Ruling 843081 the style numbers
753110 and 753109 were classified under subheading 6402.99.1560,
HTSUSA, which provides for other footwear with outer soles and
uppers of rubber or plastics, other footwear, other: Having
uppers of which over 90 percent of the external surface area is
rubber or plastics.  Style number 71645 was classified under
subheading 6404.19.3560, HTSUSA, which provides for footwear with
outer soles of rubber, plastics, leather or composition leather
and uppers of textile materials.

     Upon review of the San Francisco ruling, we have concluded
that the description and classification of the sample merchandise
in that ruling was incorrect.  It is the position of this office
that all three sample articles are more properly classifiable
under subheading 6402.99.3040, HTSUSA.  This subheading provides
for footwear with open toes or open heels; footwear of the slip-
on type, that is held to the foot without the use of laces or
buckles or other fasteners.  Moreover, the Explanatory Notes,
which constitute the official interpretation of the tariff at the
international level, to Heading 6402, HTSUSA, specifically
include thong-type sandals.  In the instant case, all three types
of sandals are thong-type sandals with plastic soles, plastic
and textile uppers which consist of open toes and open heels that
are slipped onto the foot; thus, they are more properly
classifiable under subheading 6402.99.3040, HTSUSA.

     San Francisco District Ruling Letter 843081, dated July 12,
1989, is hereby modified to the extent that style numbers 71645,
753110, and 753109 are all classifiable under subheading
6402.99.3040, HTSUSA, which provides for other footwear with
outer soles and uppers of rubber or plastics, other, other:
Footwear with open toes or open heels; footwear of the slip-on
type, that is held to the foot without the use of laces or
buckles or other fasteners, the foregoing except footwear of
subheading 6402.99.20 and except footwear having a foxing or a
foxing-like band wholly or almost wholly of rubber or plastics
applied or molded at the sole and overlapping the upper.  The
applicable rate of duty is 37.5% ad valorem.

                                   Sincerely,




                                   John Durant, Director
                                   Commercial Rulings Division