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NY N012625

June 20, 2007



TARIFF NO.: 6404.19.5090

Ms. Debbie Bell
Bealls, Inc.
1806 38th Avenue East
Bradenton, FL 34208

RE: The tariff classification of footwear from China.

Dear Ms. Bell:

In your letter dated June 4, 2007, you requested a tariff classification ruling for beach shoes identified as style # Best-015, Best-020, Best 016 and Best-033.

The submitted sample is a beach shoe with an outer sole of rubber or plastics and an upper of elasticized textile material. The shoes do not cover the ankle, have a “bungee cord” closure system and a flexible rubber/plastics outersole that overlaps the upper and is a foxing or foxing-like band. You state that the shoes are used for walking on the beach and the pool. The different style numbers represent different color or patterns printed on the shoe’s uppers.

The applicable subheading for style # Best-015, Best-020, Best 016 and Best-033 will be 6404.19.5090, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles of rubber or plastics and uppers of textile material: other: valued not over $3/pair: other. The general rate of duty will be 48 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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