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NY M80017

February 15, 2006

CLA-2-64:RR:NC:SP:247 M80017


TARIFF NO.: 6402.99.18

Ms. Melissa Fox
Barthco International, Inc.
5101 South Broad Street
Philadelphia, PA 19112

RE: The tariff classification of footwear from China

Dear Ms. Fox:

In your letter dated January 25, 2006, on behalf of Nine West, Inc., you requested a tariff classification ruling.

The submitted sample, which you identify as style name “Yellow Box,” is a women’s open-toe, open-heel slip-on sandal with a toe-thong, Y-configured strap upper and a rubber/plastic material bottom/outer sole. The external surface area material of the flat, approximately 1-inch wide strap upper consists entirely of numerous, securely stitched-on and overlapped plastic disk sequins that completely cover and obscure all of the underlying textile material onto which they are sewn. We consider this sandal’s upper to be of over 90% rubber/plastics material.

The applicable subheading for the sandal identified as style name “Yellow Box” will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTSUS), 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 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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