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NY L88873

December 6, 2005

CLA-2-64:RR:NC:SP:247 L88873


TARIFF NO.: 6405.90.90

Mr. Roger J. Crain
Customs Science Services, Inc.
11901 Reynolds Ave.
Potomac, MD 20854-3334

RE: The tariff classification of footwear from China

Dear Mr. Crain:

In your letter dated November 16, 2005, on behalf of your client Report Footwear, you requested a tariff classification ruling.

The submitted half pair sample, identified as the “Roxy Coconut Thong (Pattern No. HW81912AB),” is a woman’s open-toe, open-heel, slip-on, toe-thong sandal. It has a “Y” configured upper with straps consisting predominately of a single row of tightly strung together ¼-inch diameter wooden beads on a textile cord core. The ends of the cord, which are secured into a textile jute rope insole, are also mostly covered by short pieces of sleeve-like leather tubes. Based on visual estimates, we have determined that the wood beads account for the greatest external surface area material of this sandal’s upper. The sandal also has a rubber/plastic outer sole.

The applicable subheading for the sandal, identified as the “Roxy Coconut Thong (Pattern No. HW81912AB),” will be 6405.90.90, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear, other, other. The duty rate will be 12.5% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

We note that the submitted shoe is not marked with the country of origin. Therefore, if imported as is, the shoes will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the shoes 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.”

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.


Robert B. Swierupski

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