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NY J85409




June 23, 2003

CLA-2-64:RR:NC:TA:347 J85409

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.20.20

Mr. J. Epstein
W. N. Epstein & Co., Inc.
4433 Woodson Road
St. Louis, MO 63134

RE: The tariff classification of footwear from China

Dear Mr. Epstein:

In your letter dated June 6, 2003, on behalf of Trimfoot Co., LLC, you requested a tariff classification ruling.

The submitted item, identified as “Sample #82762-Foot Thong,” consists of a pair of “foot thongs” that you state are footwear worn on the front part of the foot by ballet dancers. These unique strap-on toe slippers have leather outer soles that contact the ground when worn. They also have sewn-on elasticized textile material strap uppers that pass around and between the toes so that the “foot thong” is secured and positioned to fit under the ball of the wearer’s foot. We note that this item is under 10% by weight of rubber/plastics and you have informed this office that it will be valued under $2.50 per pair.

The applicable subheading for the item identified as a “Foot Thong, Sample #82762” will be 6404.20.20, Harmonized Tariff Schedule of the United States (HTS), 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 leather or composition leather; which is by weight, under 10% of rubber and plastic materials; and which is valued not over $2.50 per pair. The rate of duty will be 15% ad valorem.

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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