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NY L88912

December 13, 2005

CLA-2-64:RR:NC:SP:247 L88912


TARIFF NO.: 6402.99.18

Ms. Jane A. Sheridan
Brown Shoe Company, Inc.
8300 Maryland Ave.
St. Louis, MO 63105-3693

RE: The tariff classification of footwear from China

Dear Ms. Sheridan:

In your letter dated November 18, 2005 you requested a tariff classification ruling for two open-toe, open-heel sandals with rubber/plastic uppers and rubber/plastic soles.

Pattern #27600-1, which you state is a women’s sandal, has a one-piece molded, rubber/plastic upper with “V” configured straps and a toe-thong, the ends of which are secured into a foamed EVA plastic sole by plugs. In addition, the foamed EVA plastic sole, which is flat and approximately ¾-inch thick, has a separate EVA plastic material edge wrap component piece, that completely encircles the side of the sole and is cemented onto it. This sandal has a sole that is unlike that of a “Zori,” which is defined in “Footwear Definitions,” T.D.93-88, as having either a sole of one piece of a foamed rubber or plastic or many horizontal layers of different colors joined together. A “Zori” also does not have a separate “insole.” A layer of rubber or plastic similar to the other (horizontal) layers of the sole is not a separate insole.

Patter #50345-2, as you state, is a boy’s open-toe, open-heel, slip-on thong sandal with a one-piece molded plastic strap upper and an EVA plastic outsole. At the midpoint on the molded plastic “V” configured upper straps, there is the addition of a separate, triangle shaped plastic material accessory or reinforcement piece, approximately 1¼-inches long, that is sewn to the upper with multiple stitches. The outsole of this slip-on sandal is different from that of a “Zori” in that it is made of joined together horizontal layers of foamed rubber or plastic that also include a distinctive, 1/8-inch wide middle layer with a protruding and separately wrapped edging of silver colored plastic strip.

The applicable subheading for the two sandals, identified as Pattern #27600-1 and Pattern #50345-2, 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.

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 two submitted sample sandals are 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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