The tariff classification of a sandal Dear Mr. Hansen:

PD G89717 May 4, 2001 CLA-2-64:CO:CH:JJB D10 G89717 CATEGORY: Classification TARIFF NO.: 6404.19.15 Scott Hansen Target Customs Brokers, Inc. 1000 Nicollet Mall Minneapolis, Minnesota 55403 RE: The tariff classification of a sandal Dear Mr. Hansen: In your letter dated April 19, 2001, you requested a classification ruling of a sandal that will be imported by Target Stores of Minneapolis, Minnesota. You did not state the country of origin of this sandal, so we will assume that it will be made in a country that is subject to the general (column 1) rates of duty. You included a sample sandal, identified in your letter as style number W0306. It is a women’s platform slide type of sandal and it has a foamed rubber or plastic sole. It has an upper that consists entirely of a wide strap across the instep. This strap is made up mainly of denim, or textile, material on top of which has been sewn seven patches of leather. We consider these leather patches to be accessories or reinforcements to the sandal’s upper, so, we consider this sandal, excluding the leather patches, to have an upper whose external surface area is textile. When the leather patches are included in measuring the external surface area of the sandal’s upper, the external surface area of the upper, including leather accessories or reinforcements, would be leather. The applicable subheading for this sandal, designated as style number W0306, will be 6404.19.15, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials; footwear with outer soles of rubber or plastics; other than sports footwear, training shoes and the like; footwear having uppers of which over 50 percent of the external surface area (including any leather accessories or reinforcements . . . ) is leather. The duty rate will be 10.5%. This sample sandal is not marked with the country of origin. Therefore, if imported is, this sandal will not meet the country of origin marking requirements of 19 USC 1304. Accordingly, this sandal will be considered not legally marked under the provisions of 19 CFR 134.11 which states "every article of foreign origin (or its container) imported into the U. S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or container) will permit." This ruling is being issued under the provisions of Part 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. If you have any questions regarding this ruling, contact Field National Import Specialist James Bruton at 312/983-1132 or National Import Specialist Richard Foley at 212/637-7089. Sincerely, Robyn Dessaure Port Director Chicago, Illinois