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NY N015304

August 16, 2007



TARIFF NO.: 6402.99.4060 ; 4202.92.4500

Mr. Mark A. McLean
D. Myers & Sons, Inc.
4311 Erdman Avenue
Baltimore, MD 21213

RE: The tariff classification of footwear in a bag from China.

Dear Mr. McLean:

In your letter dated July 31, 2007 you requested a tariff classification ruling for a pair of women’s sandals in a plastic carrying bag.

The item identified as Style # L049S08 and described as a “Flip Flop in a Bag” is a pair of women’s open-toe, open-heel sandals placed inside a PVC plastic tote bag, approximately 11-inches square, 2½-inches wide, with metal grommets, a metal snap closure and a plastic encased textile rope handle. The sandals are of the slip-on type, with “V” configured strap uppers predominately of a transparent rubber/plastics external surface area material which feature various included interchangeable insert strips of different colors and designs. The surface area of the upper also has textile fabric material trimmed edges and a textile material center point with a metal button snap closure. Based on visual estimates, we have determined that the external surface area of the sandal upper is not over 90% rubber/plastics. The sandal also has an outer sole of rubber/plastic.

The applicable subheading for the “Flip Flop” sandals, Style # L049S08, will be 6402.99.4060, 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 is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including accessories or reinforcements); other; which has open toes or open heelsfor women. The rate of duty will be 37% ad valorem.

The applicable subheading for the PVC tote bag will be 4202.92.4500, HTSUS, which provides for travel, sports and similar bags, with outer surface of plastic sheeting material, other. The rate of duty will be 20% 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 items will 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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