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NY J86953




September 16, 2003

CLA-2-64: RR: NC: TA: 347 J86953

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.99.14

Mr. W.J. Gonzalez
Trans-Union Customs Service, Inc.
11941 S. Prairie Ave.
Hawthorne, CA 90250

RE: The tariff classification of footwear from China.

Dear Mr. Gonzalez:

In your letter dated August 26, 2003, on behalf of your client Bob & Bobby Inc., you requested a tariff classification ruling.

The submitted half pair sample, identified as “Style # BC1448,” is a woman’s one-piece molded rubber/plastic open-toe, open-heel sandal that does not cover the ankle. The external surface of the upper (ESAU) consists of a rubber/plastic toe-thong post and side posts through which a 89-inch long by ¼-inch wide removable textile shoelace is laced and ultimately intertwined around the leg up to the knee. The removable shoelace for this sandal will not be counted as part of the upper, as per Slip Op. 01-91, which states in part” the shoelaces do not form an integral, unique, or unreplaceable part of the shoe, nor should they be included among the accessories and reinforcements of Chapter 64, Note 4(a)and the shoe’s laces should not be included in the ESAU calculation ”

Additionally, you inquired if there would be a change in tariff number if the shoe straps were not attached to the sandal but were in the same retail box? There would not be a change in the tariff number whether assembled with the shoelace or not assembled with the shoelace.

The applicable subheading for this sandal, identified as “Style # BC1448,” will be 6402.99.14, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear not covering the ankle, having an external surface area of the upper which measures over 90% rubber or plastics (including any accessories or reinforcements); which does not have a foxing-like band; which is not designed to be a protection against water, oil, or cold or inclement weather; and which is a sandal and/or similar footwear of plastics, produced in one piece by molding. The rate of duty will be 3% ad valorem.

We are returning the sample as requested.

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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