The tariff classification of footwear from Vietnam

NY J88225 September 9, 2003 CLA-2-64:RR:NC:TA:347 J88225 CATEGORY: Classification TARIFF NO.: 6404.19.35 ; 6405.90.90 Mr. Robert Groppe Forward Logistics Group 1500B Tradeport Drive Orlando, FL 32824 RE: The tariff classification of footwear from Vietnam Dear Mr. Groppe: In your letter dated August 26, 2003, on behalf of American-Asia Trading Co., Inc., you requested a tariff classification ruling. The submitted three half pair samples of slip-on sandals are identified and described as follows: Part Number “DEPTRE1” - An open-toe, open-heel, toe-thong sandal with a textile material V-configured strap upper that penetrates and is secured under the insole. You describe this sandal as having a “bamboo” insole and to be scented with cinnamon. The sandal has a flat rubber/plastic outer sole. Part Number P101240 - An open-toe, open-heel, toe-thong sandal with a textile material double V-configured strap upper that penetrates and is secured under the insole. You describe this sandal as having a “grass” insole and to be scented with cinnamon. The sandal has a flat rubber/plastic outer sole. Part Number P101237 - An open-toe, open-heel sandal with an upper consisting of a textile material toe-thong and two V-configured straps that have predominately natural “grass” covered external surface areas and a textile material edging trim. Based on visual measurements, we have determined that that external surface area of the upper is predominately of a woven natural grass plating material. The sandal also has a woven “grass” midsole edged with textile fabric and a rubber/plastic outer sole. This sandal, you state, is also scented with cinnamon. The applicable subheading for the two sample sandals, identified by hangtag as Part Number “DEPTRE1” and Part Number “P101240” 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 (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which has open toes or open heels; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem. The applicable subheading for the sample sandal identified by hangtag as Part Number “P101237” will be 6405.90.90, HTS, which provides for other footwear, other, other. The rate of duty will be 12.5% ad valorem. We are returning the samples 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division