The tariff classification of a woman's beaded thong sandal from China.

NY D82341 October 15, 1998 CLA-2-64:RR:NC:TP:347 D82341 CATEGORY: Classification TARIFF NO.: 6404.19.35 Mr. Barry Campbell The Topline Corporation 3650 131 Street, Ste. 150 Bellevue, WA 98006 RE: The tariff classification of a woman's beaded thong sandal from China. Dear Mr. Campbell: In your letter dated September 11, 1998, you requested a tariff classification ruling. You have submitted a sample of a woman's beaded Y-shaped thong sandal, pattern number W80613. You state that the upper consists of textile cords that are almost entirely covered by plastic beads, with a PVC outer sole. Three areas of the textile upper, where the upper penetrates the sole, are not covered by the plastic beads. There is approximately 1 inch of exposed upper textile material on both sides of the foot, and approximately 1-1/2 inches of exposed upper textile material between the wearer's first and second toes. The plastic beads are considered to be accessories/reinforcements for tariff purposes. 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 of the slip-on type, which is other than athletic, and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem. 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 Richard Foley at 212-466-5890. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division