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NY K81680




January 26, 2004
CLA-2-64:RR:NC:SP:247 K81680

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18 ; 6202.99.30

Ms. Susie Koo
Le Gale
DML Marketing Group, LTD
12701 Encinitas Avenue
Sylmar, CA 91342

RE: The tariff classification of footwear from China and Italy.

Dear Ms. Koo:

In your letter dated January 7, 2004 you requested a tariff classification ruling.

The submitted six half pair shoe samples are described as follows:

Style No. Sand04-01A - An open-toe, open-heel slip-on sandal with a toe-thong, Y-configured strap upper and a rubber/plastic bottom/outer sole. The external surface area of the upper consists of securely stitched-on overlapped plastic sequins that completely cover and obscure the underlying material surface. We will consider this sandal’s upper to be over 90% rubber/plastics. The sandal is made in China and will be valued at $1.50 per pair.

Style No. Sand04-02B - An open-toe, open-heel slip-on sandal with a toe-thong, Y-configured strap upper and a rubber/plastic bottom/outer sole. The external surface area of the upper consists of two flat, ½-inch wide vinyl plastic material straps which penetrate and are secure into an EVA plastic bottom. The sandal is made in China and will be valued at $1.50 per pair.

Style No. Sand4-03C - An open-toe, open-heel slip-on strap sandal with a predominately rubber/plastics material external surface area upper. The sandal upper consists of a single flat 1-inch wide plastic strap that has been decorated with rows of glass beads, wood-like disks and numerous small seashell accessories that have been securely sewn-on and cover much of the surface of this plastic strap. The upper also consists of a single plastic material toe loop strap with a large circular plastic ornamental button decorated with glass beads and small seashells. The sandal has a rubber/plastic outer sole. The sandal is made in China and will be valued at $1.50 per pair.

Style No. Sand04-04D - An open-toe, open-heel slip-on sandal with a functionally stitched rubber/plastic strap, Y-configured toe-thong upper, with a straw faced insole and a rubber/plastic outer sole. The sandal is made in China and will be valued at $1.50 per pair.

Style No. Sand04-05E - An open-toe, open-heel slip-on sandal with a toe-thong, Y-configured strap upper and a rubber/plastic bottom/outer sole. The external surface area of the upper consists of a flat, 1-1/2 inch wide vinyl plastic material instep strap that splits into four ¾-inch wide strap ends which penetrate and are secure into a textile fabric insole and an EVA plastic material wedge bottom/outsole. The sandal is made in China and will be valued at $1.50 per pair.

Style No. Sand04-06F - An open-toe, open-heel slip-on shoe with a one-piece molded rubber/plastic, Y-configured strap and toe-thong upper. The ends of the straps penetrate and are secured into a rubber/plastic high heel bottom. The bottom has a 1-3/4 inch high spiked rubber/plastic heel with a separate plastic heel lift and you state that this shoe is made Italy and will be valued at $2.00 per pair.

The applicable subheading for the five samples, four sandals identified as Style No’s. Sand04-01A, Sand04-02B, Sand04-4D, Sand04-05E from China and the spiked heel shoe, Style No. Sand04-06F from Italy, will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not have a foxing-like band; and which does not cover the ankle. The rate of duty will be 6% ad valorem.

The applicable subheading for the sandal from China, identified as Style No. Sand04-03C, will be 6402.99.30, HTS, which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); and which has open toes or open heels. The rate of duty will be 37.5% ad valorem.

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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