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NY M84872

July 21, 2006

CLA-2-64:RR:NC:247: M84872


TARIFF NO.: 6402.99.18

Ms. Susan Park
15202 Graham Street
Huntington Beach, CA 92649

RE: The tariff classification of footwear from China

Dear Ms. Park:

In your letter dated June 28, 2006, you requested a tariff classification ruling for a rubber/plastics sandal called “Kirra.”

      The submitted sample is a thong style sandal with an outer sole and upper of rubber/plastics. As you state, the one-piece upper is attached to the sole by means of plugs and the sole is of uniform thickness. However, the upper extends around the foot forming a heel strap with a hook & loop closure. The shoe is not a slip-on and the segments of the upper do not form a “Y” or “V” having plugs at the end of each segment that penetrate the sole. In this regard, the sample does not meet the definition for “zoris” footwear as described in T.D. 93-88 (FOOTWEAR DEFINITIONS) dated October 25, 1993.

The applicable subheading for “Kirra” will be 6402.99.18, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles and uppers of rubber/plastics: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics, not having a foxing or foxing-like band and not protective. The general rate of duty will be 6 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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