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NY M83906

June 22, 2006

CLA-2-64:RR:NC:SP:247 M83906


TARIFF NO.: 6402.99.18

Mr. W. J. Gonzalez
Trans-Union Customs Services, Inc.
11941 S. Prairie Ave.
Hawthorn, CA 90250

RE: The tariff classification of footwear from China

Dear Mr. Gonzalez:

In your letter dated May 30, 2006, on behalf of your client Strategic Partners, you requested a tariff classification ruling.

The submitted half pair sample, identified only as style name “Double OC,” is a women’s unit molded plastic upper, plastic soled clog-like sandal that also includes a separately molded plastic strap around and behind the heel, which is attached to the upper by two round plastic rivets. The sandal has an open-heel and the plastic upper features numerous vent-holes or openings on the vamp and along both sides. Your proposed classification of this sandal under subheading 6402.99.14, HTSUS, which provides for sandals and similar footwear of plastics, produced in one piece by molding, is not applicable. The submitted sandal is not produced in one piece by molding, but includes the assembly of a separately attached heel strap by rivets.

The applicable subheading for this sandal, identified as style name “Double OC,” 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 are returning the sample as you have 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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