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NY R00823

September 29, 2004

CLA-2-64:RR:NC:SP:247 R00823


TARIFF NO.: 6404.19.35

Ms. Glenda Bernice Greenwell
JAS Forwarding (USA), Inc.
35790 Northline Rd.
Suite B
Romulus, MI 48174

RE: The tariff classification of footwear from China

Dear Ms. Greenwell:

In your letter dated September 14, 2004, on behalf of your client Elva Denise Moss, dba Younique EDS Specialtique, you requested a tariff classification ruling.

The submitted sample, identified as style “Flip Flop” and displaying the logo mark “AKA”, is an open-toe, open-heel toe-thong slip-on sandal. The sandal has a “V” shape configured textile material strap upper, the ends of which penetrate and are secured into a rubber/plastic midsole that is cemented onto a separate rubber/plastic outer sole.

The applicable subheading for the sandal identified as style “Flip Flop” 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.

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.


Robert B. Swierupski

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