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NY M86316

September 29, 2006

CLA-2-64:RR:NC:SP:247 M86316


TARIFF NO.: 6402.99.18

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 September 12, 2006, on behalf of your client Avon Products, Inc., you requested a tariff classification ruling.

The submitted half pair sample, identified as “Reflexology Studded Shoe”- PP #352220, is a women’s high heel pump with a man-made suede-like, polyurethane rubber/plastics external surface area material upper that features a number of small round metal studs as decorative accessories or reinforcements. The metal studs range in sizes from 1/8-inch to 3/8-inch in diameter and are arrayed in a widely spaced pattern across the toe and front sides of the vamp. You have provided an independent lab report, stating that the metal studs account for only 3.15% of the surface area of the shoe’s rubber/plastics material upper. Based on the submitted independent lab measurements, this shoe has an upper with an external surface area that is over 90% rubber or plastics, with all accessories or reinforcements included. The shoe also has a cemented-on rubber/plastic sole and a 3½-inch high heel.

The applicable subheading for the sample shoe, identified as “Reflexology Studded Shoe”-PP #352220, will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which both the upper's and outer sole's external surface is predominately rubber and/or plastics; which does not cover the ankle; in which the upper's external surface area measures over 90% rubber and/or plastics (including any accessories or reinforcements); which does not have a foxing or a foxing-like band applied or molded at the sole and overlapping the upper; and which is not designed to be a protection against water, oil, or cold or inclement weather. The general rate of duty will be 6% 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 marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, 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 its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. We note that the sample shoe you have provided for this ruling request has not been marked with the country of origin. Therefore, if imported as is, the shoes do not meet the country of origin marking requirements of the marking statute and will be considered not legally marked.

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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