NY 866910: The tariff classification of a child's sandal from Taiwan.

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 866910

                              October 3, 1991
CLA-2-64:S:N:N3D:347-T 866910

CATEGORY:  Classification

TARIFF NO.: 6402.99.15

Mr. Joseph F. Straus
BBC International Ltd.
19 West 34th Street
New York, NY 10001

RE:  The tariff classification of a child's sandal from Taiwan.

Dear Mr. Straus:

     In your letter dated September 11, 1991, you requested a
tariff classification ruling.
         
     The submitted sample, style 091191, is a little girl's open
heel sandal, with a functionally stitched plastic upper that has
some textile embroidery in the shape of a butterfly across the
vamp, a metal side buckle closure and a cemented-on,
rubber/plastic outer sole.

     You state that an independent testing laboratory has
measured the external surface area of this sandal upper to be
over 90 percent rubber and/or plastics (the embroidered butterfly
accounting for 8.7 percent of the upper's external surface).  We
will assume, for the purpose of this ruling, that your
measurements are correct, but the measurements should be
confirmed at the time of the actual importation of these shoes.

     The applicable subheading for the shoe described above will
be 6402.99.15, 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; in which 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 upper's external surface is over 90 percent rubber
and/or plastics after every accessory and reinforcement present
is included as part of the upper's external surface; which is not
designed to be a protection against water, oil or cold or
inclement weather; and which does not have a foxing-like band. 
The rate of duty will be 6 percent ad valorem.

     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