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NY L86098




July 22, 2005

CLA-2-64:RR:NC:SP:247 L86098

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18

Ms. Sara Daunt
T.T. Group Ltd.
1806 Wharncliffe Rd. S.
London, Ontario (Canada)
N6L 1K1

RE: The tariff classification of footwear from China

Dear Ms Daunt:

In your letter dated June 27, 2005 and received July 12, 2005, you requested a tariff classification ruling.

The submitted half pair sample, identified as Style #L03057, is a women’s open-toe, open-heel, slip-on sandal, with an all rubber/plastic material upper that does not cover the wearer’s ankle. The sandal has an upper consisting of two molded, “Y” configured rubber/plastics material straps with a toe-thong piece, the ends of which penetrate and are secured to the sole by plugs. The upper also features numerous, securely mounted, shiny silver plastic ornamental accessories shaped like bars, bows and beads. The sandal has a unit molded rubber/plastic sole.

The applicable subheading for the sandal, identified as Style #L03057, 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 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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