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NY N017684

October 17, 2007



TARIFF NO.: 6402.99.4060

Ms. Jane A. Sheridan
Brown Shoe Company, Inc.
8300 Maryland Avenue
St. Louis, MO 63105-3693

RE: The tariff classification of footwear from Brazil

Dear Ms. Sheridan:

In your letter dated September 19, 2007 you requested a classification ruling for a women’s plastic sandal identified as pattern #79634-3.

The submitted sample is a unit-molded open-toe, open-heel women’s strap sandal with an outer sole and upper of rubber/plastics. The upper consists of a closure strap that secures the sandal to the foot by means of a metal buckle and metal grommets. The foot rests upon a removable rubber/plastics padded foot bed, without which the shoe is unserviceable. In this regard, the sandal is not produced in one-piece by molding. The metal accessories or reinforcements account for more than 10 percent of the external surface area of the upper (including accessories or reinforcements).

The applicable subheading for pattern #79634-3 will be 6402.99.4060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other: not having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics: footwear with open toes or open heels: other: for women. The duty rate 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/.

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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