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NY N013434

July 25, 2007



TARIFF NO.: 6402.99.3145

Ms. Heather C. Litman
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 707 Wilshire Blvd., 41st Floor
Los Angeles, CA 90017

RE: The tariff classification of footwear from China

Dear Ms. Litman:

In your letter dated June 22, 2007, you requested a tariff classification ruling on behalf of Warnaco, Inc., for a footwear item identified as “Men’s Deck Pro Slide (Style No. 7491096).”

The submitted sample is an open toe/heel sandal with an outer sole and upper of rubber or plastics. The sandal has a EVA footbed-platform component that you state has been cemented to the upper/outer sole component. You suggest that “Men’s Deck Pro Slide (Style No. 7491096)” qualifies for classification in subheading 6402.99.27, Harmonized Tariff Schedules of the United States, (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other: sandals and similar footwear of plastics, produced in one piece by molding. In support of your proposed classification, you refer to NY L83611, dated April 8, 2005. In that ruling, the item was described as:

    “one-piece molded plastic upper, plastic sole slip-on sandal with a closed toe and an open heel. The molded plastic upper features numerous small decorative, cemented-on jewel-like “rhinestone” accessories and a plastic strap with a small metal buckle. The external surface area of the upper with all accessories and reinforcements included is over 90% rubber and/or plastics. The sandal also has a cemented-in plastic footbed insole.”

The “rhinestone” accessories, metal buckle and cemented-in footbed insole mentioned in the cited NY ruling are ancillary items attached to a one-piece molded shoe after it is produced in one piece by molding as provided for in subheading 6402.99.27.

The footbed-platform component of Men’s Deck Pro Slide (Style No. 7491096) differs significantly from the footbed-insole mentioned in NY L83611. The footbed-platform component and upper/outersole component in the instant shoe are produced separately. Together they form integral parts of the completed shoe, without (either of) which the shoe is unserviceable.

The applicable subheading for the Men’s Deck Pro Slide (Style No. 7491096) will be 6402.99.3145, HTSUS, which provides for footwear with outer soles and uppers of rubber/plastics: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics, not protective and not having a foxing or foxing-like band: other than golf shoes, for men. The general rate of duty will be 6 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
Director, National Commodity
Specialist Division

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