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NY M84864

July 25, 2006

CLA-2-64:RR:NC:247: M84864


TARIFF NO.: 6404.19.35

Ms. Abigail Mugrage
Abercrombie & Fitch
P.O. Box 182168
Columbus, OH 43218

RE: The tariff classification of footwear from China.

Dear Ms. Mugrage:

In your letter dated July 13, 2006, you requested a tariff classification ruling for style 1K1799, a men’s slip-on thong sandal with an outer sole of rubber or plastics and an upper composed of leather and textile material.

Chapter 64, Harmonized Tariff Schedule of the United States, (HTSUS), Note 1, provides:

The material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments.

Both the leather and textile portions of the upper are external surface area on the submitted sample of style 1K1799, with textile predominating. In this regard the sandal has an upper of textile material for tariff classification purposes.

The applicable subheading for Style MT 187 will be 6404.19.35, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear, with outer soles of rubber/plastics and uppers of textile materials, other, footwear with open toes or open heels, other. The rate of duty will be 37.5 percent 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 submitted sample is not marked with the country of origin. Therefore, if imported as is, it will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would 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, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."

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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