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NY M80680

March 8, 2006

CLA-2-64:RR:NC:SP:247 M80680


TARIFF NO.: 6402.99.14

Ms. Judy L. Sucharitakul
Perryman, Mojonier Company
9710 S. La Cienega Blvd.
Inglewood, CA 90301

RE: The tariff classification of footwear from China

Dear Ms. Sucharitakul:

In your letter dated February 16, 2006, on behalf of Mikko & Company, you requested a tariff classification ruling.

The submitted sample, no style number indicated, is a one-piece molded plastic upper, plastic soled slip-on clog sandal with an open heel. The molded plastic upper has numerous open holes all over the vamp and along the front toe area at the level of the concave inner footbed surface. You state that this one-piece injection molded EVA plastic sandal is for beach and outdoor use.

The applicable subheading for this clog-like sandal will be 6402.99.14, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, with outer soles and uppers of rubber or plastics; which does not cover the ankle; which has an upper with an external surface area that measures over 90% rubber or plastics (including any accessories or reinforcements); which does not have a foxing-like band; which is not designed to be a protection against water, oil, or cold or inclement weather; and which is a sandal and/or similar footwear of plastics, produced in one piece by molding. The rate of duty will be 3% 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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