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NY N015321

August 10, 2007



TARIFF NO.: 6404.19.3560

Ms. Debbie McSherry
UTi, United States, Inc.
230-39 International Airport Center Blvd., Suite 1000 Springfield Gardens, NY 11413

RE: The tariff classification of footwear and bag from China

Dear Ms. McSherry:

In your letter dated August 1, 2007, you requested a tariff classification ruling on behalf of A&M Rosenthal Enterprises, Inc., for a pair of women’s sandals and a matching bag. The item, identified as Code 528445 consists of a pair of open toe/heel sandals with an outer sole of rubber/plastics and an upper of textile material packaged and sold together with a matching textile drawstring storage bag. The slipper/bag combination is a composite good with the essential character imparted by the footwear.

The applicable subheading for the item will be 6404.19.3560, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles of rubber/plastics and uppers of textile material: other: footwear with open toes or open heels: other, for women. The rate of duty will be 37.5 percent ad valorem.

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."

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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