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NY N013435

July 24, 2007



TARIFF NO.: 6404.19.3560

Mr. Greg Mullin
Green Market Services Co., Inc.
1105 West Chestnut Street
Brockton, MA 02301

RE: The tariff classification of footwear from China

Dear Mr. Mullin:

In your letter dated June 22, 2007, you requested a tariff classification ruling for a women’s sandal.

      The submitted sample, identified as “Crossgrain Wedge Slide” is a women’s open toe/heel platform sandal with an outer sole of rubber/plastics and an upper of leather and textile material. The upper of the item is formed by two criss-crossed leather straps of approximately 1-3/8” width made of leather. Atop the leather straps is a decorative textile material of approximately 1” width. Both the leather and textile materials are attached and cemented to the sole through openings cut into the top of the sole. Both materials are visible, plausible and contribute structural strength to the sandal. The constituent material having the greatest external surface area of the upper is textile.

The applicable subheading for the “Crossgrain Wedge Slide” will be 6404.19.3560, 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: footwear with open toes or open heels: other. The rate of duty will be 37.5 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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