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NY M85259

July 31, 2006



TARIFF NO.: 6402.99.30

Ms. Kelly Spivey
FedEx Trade Networks
4111-A Rose Lake Drive
Charlotte, NC 28217

RE: The tariff classification of footwear from China.

Dear Ms. Spivey:

In your letter dated July 21, 2006, you requested a tariff classification ruling on behalf of Rack Room Shoes for a ladies open toe, open heel, high heel shoe. You have submitted a sample identified as “Chanty # 8886” with an outer sole and upper of rubber/plastics. The upper is composed of thin rubber/plastics straps across and along the forefoot and two thin elasticized gore straps at the rear and around the ankle that connect to a large round “natural shell” ornament.

Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS), Note 4(a) 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.

The natural shell is an accessory or reinforcement as defined in the Note.

The applicable subheading for “Chanty # 8886” will be 6402.99.30, HTSUS, which provides for footwear with outer soles and uppers of rubber/plastics, other, not covering the ankle, other, not having uppers of which over 90 percent of the external surface area including accessories or reinforcements is rubber or plastics, other, footwear with open toes or open heels. The general 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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