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NY J86487




July 14, 2003

CLA-2-64:RR:NC:TA:347 J86487

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.90

Ms. Maria E. Julia
Newport News, Inc.
711 Third Avenue
New York, NY 10017

RE: The tariff classification of footwear from China

Dear Ms Julia:

In your letter dated June 26, 2003 you requested a tariff classification ruling.

The submitted half pair sample, identified as Style #S04-09-002, is a woman’s V-shape configured leather strap upper and toe-thong sandal, with the ends of the leather upper straps penetrating and secured into a rubber/plastic sole. The leather upper straps are decorated with securely stitched-on and strung together pink stone accessories and there is also a large pink, disk shaped seashell “loosely attached” ornament over the instep. The sandal has a flat, separately attached ½-inch high rubber/plastic heel and we will presume that this sandal will be valued over $2.50 per pair.

The applicable subheading for the sandal, identified as Style #S04-09-002, will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers predominately of leather (excluding accessories or reinforcements); which has outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; which is valued, we presume, over $2.50 per pair; and which is for women. The rate of duty will be 10% ad valorem.

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 646-733-3042.

Sincerely,

Robert B. Swierupski
Director,

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