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NY G85795

January 26, 2001

CLA-2-64:RR:NC:N3:347 G85795


TARIFF NO.: 6405.90.90

Ms. Jenny Davenport
Wal-Mart Stores, Inc.
702 SW 8th St.
Bentonville, AR 72716-0410

RE: The tariff classification of women's thong sandal from China.

Dear Ms. Davenport:

In your letter dated January 16, 2001, you requested a ruling on tariff classification .

You have submitted a sample of what you refer to as a “Ladies Thong Sandal,” style #TCJ-2397. This is a thong-style shoe with an open toe and an open heel, and you state that the band that makes up the upper is made of jute with a plastic flower sewn to it. You also state that the outer sole is made up of “cork EVA” composite material, jute, and rubber/plastic. Visual examination of the outer sole indicates that the constituent material of the outer sole having the greatest surface area in contact with the ground is the jute material. This shoe also features a thick base or platform that you have not identified but which appears to be made of cork.

The applicable subheading for this product will be 6405.90.90, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear, other, other. The general rate of duty will be 12.5% percent ad valorem.

We also note that the submitted sample is not marked with the country of origin. Therefore, if imported as is, the sample submitted will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the shoes would be considered not legally marked under the provisions of 19 C.F.R 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 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.


Robert B. Swierupski

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