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NY L86699

August 23, 2005

CLA-2:64:RR:NC::247 L86699


TARIFF NO.: 6402.99.18, 6404.19.35

Ms. Sonika Tarneja
Vidya Enterprises, Inc.
Pembroke Pines, FL 33028

RE: The tariff classification of footwear from China.

Dear Ms. Taneja:

In your letter dated August 4, 2005 you requested a tariff classification ruling for two sandal styles, one with an outer sole of rubber/plastics and an upper of textile material and the other with an outer sole and upper of rubber/plastics. The shoes, for which you supply no style numbers, have foot beds that you identify as “husk.” The foot beds have “cocoa butter” cream added to them. You provide the ingredients of the cocoa butter cream as petroleum, hydrogenated vegetable oil, paraffin, cocoa butter, beeswax, fragrance, D & C yellow no. 11. You have not provided information regarding the purpose of the “cocoa butter” however, we believe it is to moisturize the feet while wearing the sandals.

The applicable subheading for the sandal with the rubber/plastics upper will be 6402.99.18, Harmonized Tariff Schedule of the United States, (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, other, having uppers of which over 90 percent of the external surface area is rubber or plastics, other. The rate of duty will be 6 percent ad valorem.

The applicable subheading for the sandal with the upper of textile material will be 6404.19.35, HTS, which provides for footwear with outer soles of rubber or plastics and uppers of textile material, other, footwear with open toes or open heels. The general rate of duty will be 37.5 percent ad valorem.

We note that the submitted samples are not marked with the country of origin. Therefore, if imported as is, they will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would 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, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."

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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