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NY N012978

June 29, 2007



TARIFF NO.: 6402.99.3165

Mr. Fernando Ramos
Avon Products Inc.
1251 Avenue of the Americas
New York, NY 10020-1196

RE: The tariff classification of footwear from China

Dear Mr. Ramos:

In your letter dated June 13, 2007 you requested a tariff classification ruling.

The submitted sample, identified as style PP 364237 “Embellished Toe Loop Slide,” is a women’s open-toe, open-heel slip-on sandal with a functionally stitched rubber/plastic material upper consisting of a 1½-inch wide vamp strap decorated with stitched-on plastic beads, sequins, stones and flat round disks and a thin toe strap with some small metal studs. You state that the external surface area of the upper is over 90% rubber/plastics with all accessories and reinforcements included. The shoe also has a rubber/plastic outer sole with a ½-inch heel.

The applicable subheading for this women’s shoe, identified as style PP 364237 “Embellished Toe Loop Slide,” will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which both the upper's and outer sole's external surface is predominately rubber and/or plastics; which does not cover the ankle; in which the upper's external surface area measures over 90% rubber and/or plastics (including accessories or reinforcements); which does not have a foxing-like band; and which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather. The rate of duty will be 6% 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/.

We are returning the sample as you requested.

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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