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NY N013956

July 26, 2007



TARIFF NO.: 6402.99.3165

Ms. Jessica R. Rifkin
Rodriguez, O’Donnell & Ross
8430 West Bryn Mawr Avenue, Suite 525
Chicago, IL 60631

RE: The tariff classification of footwear from China

Dear Ms. Rifkin:

In your letter dated July 5, 2007 you requested a classification ruling on behalf of Veggies, LLC for five footwear styles.

You have submitted samples of five slip-on molded clogs with ankle straps plugged through the uppers. The clogs have outer soles and uppers of rubber or plastics. Over 90 percent of the external surface area of the uppers is rubber or plastics. The samples are identified as Styles “Med-Lite,” “Pineapple II,” “Outback,” “Apricot” and “Garden.”

The applicable subheading for all five styles will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics: for women, other. The duty rate 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/.

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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