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NY M84326

June 27, 2006

CLA-2-64:RR:NC:SP:247 M84326


TARIFF NO.: 6402.99.18

Mr. Shawn Michael Gibson
Chesta Co., Inc.
145 West Columbus Street
Pickerington, OH 43147

RE: The tariff classification of footwear from China

Dear Mr. Gibson:

In your letter dated June 15, 2006 you requested a tariff classification ruling.

The submitted half pair sample, identified as Item #TCJ-9088, is a women’s open-toe, open-heel sandal with a rubber/plastics material upper consisting of two flat, one inch wide “V” configured PU plastic straps and a toe-thong, the ends of which all penetrate into and are secured under a plastic insole. The external surface of the upper also includes some decorative pinhead size metal rivets and two small, ¼-inch diameter blue stones mounted in metal. Since you have not provided any external surface area upper (ESAU) component material measurements, we will presume, based on visual estimate, that the external surface area of this sandal’s upper is over 90% rubber or plastics, including accessories or reinforcements. The sandal also has a rubber/plastic outer sole. The actual external surface area upper (ESAU) component material percentages for this footwear item should be verified by you with an independent lab analysis, and these measurements will be confirmed by Customs and Border Protection (CBP) at the time of entry into the U.S.

The applicable subheading for the women’s sandal, identified as Item #TCJ-9088, 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.”

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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