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NY N010832

May 21, 2007



TARIFF NO.: 6404.19.3560

Ms. Kathy Walsh
All-Air Customs Brokers, Inc.
145-43 226th Street
Springfield Gardens, NY 11413

RE: The tariff classification of footwear from China

Dear Ms. Walsh:

In your letter dated May 3, 2007, on behalf of Kingo Shoes USA, you requested a tariff classification ruling for a women’s sandal.

The submitted sample that you state is a “Zoni Constructed sandal” with a fabric upper and that you identify only by name as the “Madras flip flop,” is an open-toe, open-heel slip-on sandal with an upper comprised of “V” configured 1-inch wide textile material straps and a rubber/plastic toe-thong. The upper straps and toe-thong piece have rubber/plastic ends with plugs that pass through and are secured under a flat rubber/plastic outsole. The sandal is of a type commonly worn by both sexes.

The applicable subheading for the “Madras flip flop” sandal will be 6404.19.3560, 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 plasticsfor women. 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 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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