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NY N009482

April 23, 2007



TARIFF NO.: 6402.99.9060

Ms. Marilyn Mahler
Savitransport Inc.
148-08 Guy R. Brewer Blvd.
Jamaica, NY 11434

RE: The tariff classification of footwear from Spain

Dear Ms. Maher:

In your letter received April 10, 2007, on behalf of Rossimoda USA Ltd., you requested a tariff classification ruling.

The submitted half pair sample, identified as style MJ 673199, is a women’s closed-toe, closed-heel shoe that does not cover the ankle. The shoe has a predominately rubber/plastics material upper, with an external surface area consisting of numerous stitched-on silver colored plastic sequin disks, which are overlapped to completely cover and obscure any underlying materials. The external surface area of the upper also includes a woven jute textile material toe portion and a narrow strip of textile fabric at the back of the heel. The shoe has a five eyelet lace closure, a 1-inch thick jute rope midsole and a rubber/plastic outer sole. You state in your letter that this shoe will be valued at over $12 per pair.

The applicable subheading for the shoe, identified as style MJ 673199, will be 6402.99.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s and the outer sole’s external surface area is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); which is not designed to be a protection against water, oil, or cold or inclement weather; which is not a slip-on; which does not have open-toes or open-heels; and which is valued over $12 per pair. The rate of duty will be 20 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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