The tariff classification of footwear from Taiwan

NY G84707 December 8, 2000 CLA-2-64:RR:NC:TA:347 G84707 CATEGORY: Classification TARIFF NO.: 6405.90.9000 Ms .Sharon Sacks BBC International Ltd. 1515 N. Federal Hwy. Suite 206 Boca Raton, FL 33432 RE: The tariff classification of footwear from Taiwan Dear Ms. Sacks: In your letter dated November 30, 2000 you requested a tariff classification ruling. The submitted half pair sample, identified as “Style TZI14903BC,” is a woman’s open-toe, open-heel, slip-on sandal with a 1-inch thick EVA plastic platform bottom/outer sole and a PVC plastic insole. You state in your letter that this sandal’s upper has a surface area consisting of a woven “genuine raffia” material. For the purpose of this ruling and based on your statement, we will presume that the external surface area of this sandal’s upper predominately consists of a woven natural plaiting material. Therefore, the applicable subheading for the sandal, identified as “Style TZI14903BC” will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is not predominately leather, composition leather, textile materials, or rubber or plastics, and which is not disposable footwear designed for one time use. The rate of duty will be 12.5% ad valorem. The rate of duty will remain unchanged in 2001. We are returning the sample as you requested. 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division