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NY L88767

February 13, 2006

CLA-2-64:RR:NC:SP:247 L88767


TARIFF NO.: 6404.19.35

Mr. Pascal Benoist
Mauna Kai Hawaii, Inc.
P.O. Box 791259
Paia, Maui, HI 96779

RE: The tariff classification of footwear from the Philippines.

Dear Mr. Benoist:

In your letter dated January 12, 2006 you requested a tariff classification ruling.

You identify the submitted half pair sample in your letter as an “outdoor sport sandal” for wear by both men and women and you stated, during a follow-up telephone conversation with this office, that it is designated as import style name “Hibiscus.” The sample item is a slip-on, open-toe, open-heel, toe-thong sandal with a “V” configured textile material strap upper, the ends of which are secured into a foam rubber/plastic midsole that is cemented to a rubber/plastic outer sole.

The applicable subheading for this sandal, identified as style name “Hibiscus,” will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTSUS), 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.

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 sandal is 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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