Modification of San Francisco District Ruling 843081

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