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NY M87151

November 1, 2006

CLA-2-64:RR:NC:SP:247 M87151


TARIFF NO.: 6404.19.35

Ms. Joanne Balice
CBI Distributing Corp.
Claire’s Accessories
2400 W. Central Road
Hoffman Estates, IL 60195

RE: The tariff classification of footwear from China

Dear Ms. Balice:

In your letter dated October 6, 2006 you requested a tariff classification ruling.

The submitted half pair sample, identified as Style #85898, is a women’s slip-on, open-toe, open-heel toe-thong sandal with a “V” configured woven textile material strap upper, a man-made straw-like textile material footbed insole and a rubber/plastic outer sole and heel. The external surface area of the textile upper straps also features a number of sewn-on accessories or reinforcements, consisting of six small plastic seashells and several green colored beads.

The applicable subheading for the women’s sandal, identified as Style #85898, 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/.

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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