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NY K88166




August 6, 2004
CLA-2-64:RR:NC:SP:247 K88166

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18

Mr. Peter J. Baskin
Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad Street
New York, NY 10004

RE: The tariff classification of footwear from Vietnam

Dear Mr. Baskin:

In your letter dated July 30, 2004, on behalf of your client Authentic Fitness Corporation, you requested a tariff classification ruling.

The submitted sample identified as the “Speedo Style No. 7493001” is an open-toe, open-heel, “V” shape configured strap upper sandal. It has an all rubber/plastics external surface area toe-thong strap upper, the ends of which penetrate and are secured into a separate rubber/plastics material insole. This slip-on sandal also has a rubber/plastic midsole and a rubber/plastic outer sole.

The applicable subheading for the sandal identified as “Speedo Style No. 7493001 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.

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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