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NY M85881




September 13, 2006

CLA-2-64:RR:NC:SP:247 M85881

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.35

Mr. Jack Macken
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of footwear from China

Dear Mr. Macken:

In your letter dated August 23, 2006, on behalf of your client Avon Products, Inc., you requested a tariff classification ruling.

The submitted half pair sample, identified as “Sequin Slippers” PP# 352697, is described as a women’s slip-on, closed-toe, open-heel slipper that has a velour type textile material upper decorated with numerous parallel rows of stitched-on plastic sequins. The plastic sequins enhance, but do not completely cover the textile material surface of the upper. This slipper, which is presumed to be for indoor use, has a textile faced rubber/plastic midsole and a predominately rubber/plastic material outer sole. The constituent material of the outer sole consists of a pattern of alternating ¼-inch wide rubber/plastic and 1/8-inch wide textile material stripes. It is our observation that the material of the outer sole that mostly contacts the ground on this indoor slipper is rubber/plastics. The slipper, as you state, is over 10% by weight of rubber and/or plastics.

The applicable subheading for this slipper, identified as “Sequin Slippers” PP# 352697, will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which has open toes or open heels; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% 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 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.

Sincerely,

Robert B. Swierupski
Director,

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