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NY M83480

June 2, 2006

CLA-2-64:RR:NC:SP:247 M83480


TARIFF NO.: 6402.99.30

Ms. Rebecca Cheung
Macy’s Marketing Group
11 Penn Plaza
New York, NY 10001

RE: The tariff classification of footwear from China

Dear Ms. Cheung:

In your letter dated May 10, 2006 you requested a tariff classification ruling for two half pairs of women’s high-heel shoes with open toes and open-heels and rubber/plastic outer soles.

The sample shoe identified as style “Lucy” has an upper that features two rubber/plastic transparent straps with three rows of sewn-on glass rhinestones set in metal and a rubber/plastic sling back strap with a side buckle closure. The sample shoe identified as style “Bettina” has an upper that features two narrow rubber/plastic material straps in the vamp with sewn-on rows of glass rhinestones in metal settings and a rubber/plastic material ankle/heel strap with a side buckle closure. We note that both these shoes have predominately rubber/plastic external surface area material uppers and that with the sewn-on glass and metal accessories or reinforcements on the upper’s surface included, the external surface area of their respective uppers is not over 90% rubber or plastics. Both these shoes also have open-toes or open heels, and so classification under subheading 6402.99.9060, HTS, as you suggest, is not correct.

The applicable subheading for the two shoes, identified as style “Lucy” and style “Bettina,” will be 6402.99.30, 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 (excluding accessories or reinforcements); which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics with all accessories or reinforcements included; and which has open toes or open heels. 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/.

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 shoes you have provided for this ruling request have not been marked with the country of origin. Therefore, if imported as is, the shoes do not meet the country of origin marking requirements of the marking statute and will be considered not legally marked.

We are returning the samples 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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