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NY N023776

March 7, 2008



TARIFF NO.: 6404.19.9060

Mr. Patrick Fox
VF Outdoor, Inc.
6550 Katella Avenue
Cypress, CA 90630

RE: The tariff classification of footwear from China

Dear Mr. Fox:

In your letter dated February 19, 2008 you requested a tariff classification ruling.

The submitted half pair sample, identified only as the Vans® “Penny Loafer,” is a slip-on type shoe with a textile material upper that does not cover the ankle. The shoe is the type of footwear that is commonly worn by both sexes. The shoe has a molded rubber/plastic bottom that overlaps the upper at the sole by a vertical height of as much as ½-inch with a rubber/plastic foxing or foxing-like band. You state that this shoe will be valued at over $12 per pair.

The applicable subheading for the shoe identified as the Vans® “Penny Loafer” will be 6404.19.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer soles external surface is rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which does not have open-toes or open heels; which has a rubber/plastic foxing or foxing-like band; and which is valued over $12 per pairfor women. The rate of duty will be 9% 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.


Robert B. Swierupski

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