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NY M84476

July 6, 2006

CLA-2-64:RR:NC:SP:247 M84476


TARIFF NO.: 6403.99.75

Mr. Troy D. Crago
Atico International USA, Inc.
501 South Andrews Avenue
Ft. Lauderdale, FL 33301

RE: The tariff classification of footwear from China

Dear Mr. Crago:

In your letter dated June19, 2006, you requested a tariff classification ruling.

The submitted sample, Item Number C020BA04935, is identified as a pair of women’s slip-on, open-toe, open-heel, “beachcomber” sandals. This slip-on sandal has a predominately “cow suede” leather material external surface area upper consisting of two “V” configured 1¼-inch wide straps with a thin textile edging and a ½-inch wide textile material toe-thong. There is a large hangtag sales label attached, which states among other things that this is a “ladies’ beachcomber” sandal. Your letter states that this women’s sandal will be valued at $1.99 per pair, FOB.

The applicable subheading for the women’s “beachcomber” sandal, identified as Item Number C020BA04935, will be 6403.99.75, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; which is valued not over $2.50 per pair; for other persons. The rate of duty will be 7% 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 sandals are 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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