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NY J80708




February 7, 2003

CLA-2-64:RR:NC:TA:347 J80708

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18

Mr. Hushan J. Arachchi
Shan Shoe Company
2933 Augusta St. #1
San Luis Obispo, CA 93401

RE: The tariff classification of footwear from Sri Lanka.

Dear Mr. Arachchi:

In your letter dated January 23, 2003 you requested a tariff classification ruling.

The two submitted half pair samples are both open-toe, open-heel slip-on sandal-type women’s shoes with plastic uppers and plastic outer soles with plastic 1-inch heels. Both shoes have non-molded plastic strap uppers with ends that penetrate and are secured into plastic insoles. You have not provided any identifying style numbers or name for either shoe. One shoe has a Y-configured plastic strap upper with a toe-thong, while the other shoe has several thin crisscrossing plastic upper straps plus a plastic toe-loop strap.

The applicable subheading for both the submitted women’s shoes described above will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not have a foxing-like band; and which does not cover the ankle. The rate of duty will be 6% ad valorem.

We note that the submitted two samples are not marked with the country of origin. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, 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 its container) will permit, in such a 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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