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NY L85964

July 1, 2005

CLA-2-64:RR:NC:SP:247 L85964


TARIFF NO.: 6402.99.18

Ms. Yolanda S. Massey
Michaels Stores Procurement Company, Inc. 8000 Bent Branch Drive
Irving, Texas 75063

RE: The tariff classification of footwear from China

Dear Ms. Massey:

In your letter dated June 20, 2005 you requested a tariff classification ruling.

The submitted sample, identified as Item #DDI-0010 “Light Up Flip Flop,” is a pair of slip-on, open-toe, open-heel sandals with a rubber/plastic material external surface area upper that consists of a “U” configured tubular strap over the instep that passes trough a separately molded rubber/plastic toe-thong piece. The hollowed out, tubular strap upper contains several colorful lights that flash on and off as the wearer’s foot applies pressure to the inner surface of the sandal’s EVA foam rubber/plastic sole.

The applicable subheading for the sandal, identified as Item #DDI-0010 “Light Up Flip Flop,” 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.

We note that the submitted sandal is not marked with the country of origin. Therefore, if imported as is, the sandals will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the sandals will 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 646-733-3042.


Robert B. Swierupski

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