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NY K86267




June 10, 2004
CLA-2-64: RR: NC: SP: 247 K86267

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.35

Ms.Kris Spurbeck
Target Custom Brokers, Inc.
1000 Nicollet Mall
Minneapolis, MN 55403

RE: The tariff classification of footwear from Hong Kong.

Dear Ms. Spurbeck:

In your letter dated May 20, 2004, you requested a tariff classification ruling.

The submitted half-pair sample, identified as “Style # SZT-04017 (CLO),” is a woman’s rubber/plastic open-toe, open-heel sandal that does not cover the ankle. The external surface of the upper (ESAU) consists of a 3/8-inch wide textile lace that penetrates and is laced into a rubber/plastic foam outsole of uniform thickness. The lacing pattern of the sandal forms the toe-thong & side straps with the lace ultimately intertwining with a 2 ¼-inch wide rubber/plastic foam “imitation flower” over the middle of the vamp. We consider the flower ornament to be an accessory or reinforcement that has been added to the textile lace upper.

The applicable subheading for Style # SZT-04017 (CLO),” will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer sole’s external surface is predominately 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 is of the slip-on type; which does not have a foxing-like band wholly or almost wholly of rubber or plastics; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5% 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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