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NY N019149

November 16, 2007



TARIFF NO.: 6402.99.4040

Mr. John B. Pellegrini
McGuireWoods LLP
1345 Avenue of the Americas
Seventh Floor
New York, NY 10105-0106

RE: The tariff classification of footwear

Dear Mr. Pellegrini:

In your letter dated October 29, 2007 you requested a classification ruling on behalf of Payless Shoesource, Inc., for a sandal identified as Lot No. 59022.

The submitted sample is an open-toe, open-heel men’s strap sandal with an outer sole and upper of rubber/plastics. The unit-molded outer sole has sidewalls that overlap the upper in excess of ¼ inch. The upper comprises over 60 percent of the perimeter of the shoe. In this regard the shoe has a foxing or foxing-like band.

The applicable subheading for Lot No. 59022 will be 6402.99.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other: other: footwear with open toes or open heels. 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/.

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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