CLA-2-64:S:N:N8:346 889652
Mr. Leonard Satz
Savant Customs Brokers
11 Broadway, Suite 951
New York, NY 10004
RE: The tariff classification of five sandals from China.
Dear Mr. Satz:
In your letter dated August 24, 1993 for Braha Ind., you
requested a tariff classification ruling.
All five styles have molded plastic bottoms and uppers
consisting of a single band, about two inches wide, across the
instep.
The molded bottoms have sidewalls on each side which overlap
the upper strap by about .7 inch and which are secured to the upper
by four metal rivets on each side.
Regarding Styles 3622-1 and 3618-1, you describe them as
follows:
"#3622-1: PU front & rear edges will about, 24 percent (12 percent
x 2) Acrylic yarns decorations, 46 percent (1 percent + 1 percent
+ 42 percent + 1 percent + 1 percent) Metallic PVC: 30 percent (2.5
percent + 25 percent + 2.5 percent)
#3618-1: Polyester yarns are the background come out on surface be
about 48 percent. Metallic PVC: 52 percent (included the flower's
surface) Golden finished plastic flower (1 PCE) decoration."
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The main body of the uppers of each are entirely covered by
textile materials, i.e., textile threads; metalized yarns and
strips, of Harmonized System (HS) heading 56.05, and strips of
synthetic origin, of HS heading 54.04, since their "apparent
widths" are far less than 5 millimeters. Note that the fact that
some or all of these materials may consist chemically as 100
percent of plastic polymers does not prevent them from being
textile materials instead of plastic materials.
The sidewalls for both styles, the flower decoration riveted
only at its center to the upper of 3618-1, and the plastic edgings
about .2 inch wide, on the upper of 3622-1 are all accessories
and-or reinforcements (A-R).
Styles 3619-1, 3624-1, and 3626-1 have uppers of a 2-inch wide
plastic strip attached to the bottoms by metal rivets and covered
by a variety of plastic and textile ornamentation. Including the
metal and textiles, these styles have uppers with an external
surface area (ESAU) (including accessories and reinforcements) of
not over 90 percent rubber or plastics.
The applicable subheading for styles 3622-1 and 3618-1 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 (note that an accessory or
reinforcement on top of another material is not part of the upper's
external surface but the material hidden underneath is); 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 percent
or less leather even after every leather accessory and
reinforcement present is included as part of the upper's external
surface; which has open toes and open heels; and which is 10
percent or more by weight of rubber and-or plastics. The rate of
duty will be 37.5 percent ad valorem.
The applicable subheading for Styles 3619-1, 3624-1 and 3626-1
will be 6402.99.30, Harmonized Tariff Schedule of the United States
(HTS), which provides for other footwear with outer soles and
uppers of rubber or plastics, but with uppers of which the ESAU is
not over 90 percent rubber or plastics, of the slip-on type. The
rate of duty 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).
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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 Custom officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport