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NY N013240





July 10, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6405.20.9060

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 18, 2007 you requested a tariff classification ruling.

The submitted sample, identified in your letter as style PP 371302 “Spafinder Massage Sandal” is a women’s open-toe, open heel house slipper intended for indoor use. The slipper has as you state, a polyester terrycloth textile material upper that consists of a “V” shape configured vamp strap with a toe-thong, the ends of which penetrate and are secured into a foam rubber/plastic bumpy faced footbed midsole. The slipper also has a molded rubber/plastic outer sole to which a layer of textile fabric material has been adhered to the outer surface.

Note 4(b), Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS) states that the constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments. The Explanatory Notes to Chapter 64, HTS, offer the term “when in use” to the external surface area of the outer sole determination.

Visual examination of the sole on this slipper, which we will presume is exclusively for indoor use, indicates that it consists of a unit-molded rubber/plastic to which a thin layer of textile material has been adhered to the external surface area in contact with the ground. The constituent material of the outer sole of this indoor slipper is textile.

The applicable subheading for the slipper, style PP 371302 “Spafinder Massage Sandal,” will be 6405.20.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear, with uppers of textile materials, other, otherfor women. The rate of duty will be 12.5% 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, the footwear 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."

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.

Sincerely,

Robert B. Swierupski
Director,

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