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NY N018488





October 31, 2007

CLA-2-64:OT:RR:NC:SP:247

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.3540

Mr. Edgar Guzman
Oakley, Inc.
One Icon
Foothill Ranch, CA 92610

RE: The tariff classification of footwear from China

Dear Mr. Guzman:

In your letter dated October 9, 2007 you requested a tariff classification ruling.

The submitted half pair sample, identified as a men’s slide with style # 10073-001, is an open-toe, open-heel slip-on sandal that has a “V” strap configured predominately textile material upper with a toe thong, the ends of which are secured into a molded rubber/plastics bottom/outsole.

The applicable subheading for this men’s sandal, style #10073-001, will be 6404.19.3540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which has open-toes or open-heels; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% 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, the footwear 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.

Sincerely,

Robert B. Swierupski
Director,

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