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NY N006000




February 9, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.20.6060

Ms. Irina Parker
Avon Products Inc.
1251 Avenue of the Americas
New York, NY 10020-1196

RE: The tariff classification of footwear from China

Dear Ms. Parker:

In your letter dated January 17, 2007 you requested a tariff classification ruling.

The submitted sample, identified as the “Denim Cushion Walk Flats”-PP 364121, is a women’s slip-on shoe with an upper that does not cover the ankle and which has an external surface area predominately of textile material. The external surface of the upper also features numerous small, round ornamental metal studs that encircle the upper near its open topline. The shoe has a composition leather material outsole and a ¼-inch high rubber/plastics material heel. You have provided a lab report of the component material weight breakdown percentage measurements for the shoe, which found that this shoe, by weight, is 36.64% of rubber and/or plastics and 22.22% of textile materials. Based on the submitted component material weight percentage measurements, this shoe is over 10% by weight of rubber and plastics and is also over 50% by weight of textile plus rubber and plastics materials. You state that the shoe will be valued at over $2.50 per pair.

The applicable subheading for the women’s shoe, identified as the “Denim Cushion Walk Flats”-PP 364121, will be 6404.20.6060, 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 leather or composition leather; and in which the shoe, by weight, is over 50% as a total of textile materials, rubber and plastics and 10% or more 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/.

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 that you have provided has not been marked with the country of origin. Therefore, if imported as is, the shoe does not meet the country of origin marking requirements of the marking statute and will be considered not legally marked.

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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