NY a85804: The tariff classification of a textile upper sandal 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 A85804

                          July 30, 1996


CLA-2-64:RR:NC:TP:346  

CATEGORY: Classification

TARIFF NO.: 6404.19.35; 9802.00.80 

William Maloney 
Rode and Qualey 
295 Madison Avenue 
New York, NY 10017 

RE:  The tariff classification of a textile upper sandal from
     China 

Dear Mr. Maloney:

     In your letter for Deckers, dated July 17, 1996, you
requested a tariff classification ruling.  

     The sample, style Boardwalk, is a rubber or plastic soled
sandal with an upper made primarily of textile webbing sewn to
hook and loop materials as closures, together with a relatively
small amount of plastic fittings and padding. 

     We agree that the applicable subheading for the sandal will
be 6404.19.35, Harmonized Tariff Schedule of the United States
(HTS), which provides for footwear, in which the upper's external
surface is predominately textile materials; in which the outer
sole's external surface is predominately rubber and/or plastics;
which is not "athletic" footwear; which is not designed to be a
protection against water, oil, or cold or inclement weather; in
which the upper's external surface is still 50% or less leather
even after every leather accessory and reinforcement present is
included as part of the upper's external surface; which, inter
alia, has open toes and open heels; and which is 10% or more by
weight of rubber and/or plastics. The duty rate will be 37.5
percent.  

     You state that the approximately .5 inch wide webbing and
the hook and loop materials are products of the USA, which will
be sent to China in continuous rolls.  They will be cut to length
in China and then assembled into the upper by stitching.  
     
     We agree that CR 10.16-b-6 is controlling so the question is
whether these materials here are "similar products" to "wire,
thread, tape, foil".  The two rulings you cite do indirectly
support that interpretation, but we find that the closest
precedent is HRL 556594, which allowed 9802.00.80 for webbing cut
to length in Mexico for use as handles for bags.  

     Therefore, the value of the webbing and the hook and loop
material as it leaves the USA will be separately dutiable as free
under 9802.00.8065, provided that the documentation requirements
of CR 10.24 are satisfied.  
      
     You requested that we return your sample.  It is being
returned in a separate mailing.  

     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 J.
Sheridan at 212-466-5889.



                                        Sincerely,



                                        Roger J. Silvestri
                                        Director
                                        National Commodity
                                        Specialist Division