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NY L80834




November 22, 2004

CLA-2-64:RR:NC:SP:247 L80834

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.30

Ms. Lucy Zamora
Prima Group Traders Inc.
10080 NW 53 Street
Sunrise, FL 33351

RE: The tariff classification of footwear from China

Dear Ms. Zamora:

In your letter dated November 3, 2004 you requested a tariff classification ruling.

The submitted half pair sample identified as style PGTJEAPO 336-1, is a women’s slip-on, open-heel, open-toe sandal with a single wide, predominately rubber/plastic strap-like upper and a rubber/plastic sole. The mostly rubber/plastic external surface area upper also has textile material edging trim, ¼-inch wide stretch textile fabric side panels and a ½-inch wide textile material topline instep center trim. Based on visual estimates, we have determined that textile material accounts for more than 10 percent of the external surface area of the upper (ESAU).

The applicable subheading for the sandal identified as style PGTJEAPO 336-1 will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); and which has open toes or open heels. The rate of duty will be 37.5% ad valorem.

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. We note that the sample shoe you have provided for this ruling request has not been marked with the country of origin. Therefore, if imported as is, the shoe does not meet the country of origin marking requirements of the marking statute and will be considered not legally marked.

We are returning the sample as you 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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