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NY N018861

November 2, 2007



TARIFF NO.: 6404.19.2560

Ms. Kathleen Root
Barthco International, Inc.
5101 S. Broad Street
Philadelphia, PA 19112-1404

RE: The tariff classification of footwear from China.

Dear Ms. Root:

In your letter dated October 19, 2007, you requested a tariff classification ruling on behalf of Ann Taylor, Inc., for a women’s wood platform sandal with an outer sole of rubber/plastics and an upper of textile material. The submitted sample is identified as item ATL 4612. You identify the material of the upper as cotton. You have not provided a component weight breakdown for the shoe. However, for the purposes of this ruling we will assume that the rubber/plastics components account for less than 10 percent of the weight of the shoe. This assumption may be verified upon importation of the subject item.

The applicable subheading for item ATL 4612 will be 6404.19.2560, 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: less than 10 percent by weight of rubber or plastics, with uppers of vegetable fibers: other: other, for women. The general rate of duty will be 7.5 percent ad valorem.

  As a result of recent legislation, item ATL 4612 is eligible for temporary duty free treatment under 9902.13.78, HTSUS, which provides for footwear with outer soles of rubber or plastics and uppers of vegetable fibers, with open toes or open heels, other than house slippers (provided for in subheading 6404.19.25).

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 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.


Robert B. Swierupski

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