NY 865353: The tariff classification of a woman's 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 865353

                             August 16, 1991


CLA-2-64:S:N:N3D:347-T 865353  

CATEGORY:  Classification

TARIFF NO.: 6402.99.30  

Ms. Mary Berry
Elan-Polo Inc.
2501 Perimeter Place Drive
Nashville, TN 37214

RE:  The tariff classification of a woman's sandal from China.

Dear Ms. Berry:

     In your letter dated July 16, 1991, you requested a tariff
classification ruling.         
     
     The submitted sample is a woman's slingback style, open toe,
open heel sandal with a predominately plastic strap upper, a
plastic toe thong, a metal side buckle and a large metal seashell
shaped ornamental piece secured over the instep. From visual
examination, we have determined that the metal buckle and the
metal shell shaped piece account for more than 10 percent of the
upper's external surface but, we presume, less than 50 percent.
The shoe also has a cemented-on rubber/plastic outer sole.
     
      Regarding your questions relating to other possible upper
material compositions and designs, we suggest that you submit
actual samples along with accurate external surface area
measurements of the various shoe upper component parts. We are
returning your sample as requested.
   
     The applicable subheading for the sandal described above
will be 6402.99.30, 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 predom-inately rubber
and/or plastics; in which the upper's external surface is 90
percent or less rubber and/or plastics after every accessory and
reinforce-
ment present is included as part of it; in which the top of the
upper is below the top of the ankle bone; which has open toes or
open heels; and which does not have a foxing-like band.  The rate
of duty will be 37.5 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