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NY L82848

March 31, 2005

CLA-2-64:RR:NC:SP:247 L82848


TARIFF NO.: 6404.19.35

Mr. Marnita Harrison
C.F.L. Enterprise Ltd. c/o CFLNY Inc.
149 Fifth Avenue, 8th Floor
New York, NY 10010

RE: The tariff classification of footwear from Hong Kong or China.

Dear Mr. Harrison:

In your letter dated March 11, 2005 you requested a tariff classification ruling.

The submitted sample, identified as the style “Sailor” unisex “Flip Flop” and displaying the logo “vineyard vines,” is an open-toe, open-heel, toe-thong slip-on sandal. The sandal has a “V” shape configured woven textile material strap upper, the ends of which penetrate and are secured into a rubber/plastic midsole that is cemented onto a separate rubber/plastic outer sole.

The applicable subheading for the sandal identified as style “Sailor” will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which has open toes or open heels; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem.

The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, 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 its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. We note that the sample sandal that you have provided for this ruling request has not been marked with the country of origin. Therefore, if imported as is, the sandals do not meet the country of origin marking requirements of the marking statute and will be considered not legally marked.

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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