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NY M80609

March 8, 2006

CLA-2-64:RR:NC:SP:247 M80609


TARIFF NO.: 6402.99.18

Ms. Annette Campbell
Atsco Footwear LLC
500 Bodwell Street EXT.
Avon, MA 02322

RE: The tariff classification of footwear from China

Dear Ms. Campbell:

In your letter dated February 15, 2005 you requested a tariff classification ruling.

The submitted half pair sample, identified as “Pattern OMW2900 Luna,” is a women’s open-toe, open-heel slip-on sandal that has a one-piece molded rubber/plastic upper with “V” configured straps and a toe-thong. The upper straps are secured into a rubber/plastic outer sole by plugs. The sandal also has a separate, foam padded, imitation straw-like woven plastic material footbed insole with bright pink plastic edges. The separately applied straw-like insole includes some textile embroidery facing that depicts a pink palm tree.

The applicable subheading for the sandal, identified as Pattern OMW2900 Luna, will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which both the upper's and outer sole's external surface is predominately rubber and/or plastics; which does not cover the ankle; in which the upper's external surface area measures over 90% rubber and/or plastics (including any accessories or reinforcements); which does not have a foxing or a foxing-like band applied or molded at the sole and overlapping the upper; and which is not designed to be a protection against water, oil, or cold or inclement weather. 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 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.”

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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