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NY L83173




March 10, 2005

CLA-2-64:RR:NC:SP:247 L83173

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.30

Ms. Kelley Spivey
FedEx Trade Networks
4111-A Rose Lake Drive
Charlotte, NC 28217

RE: The tariff classification of footwear from China

Dear Ms. Spivey:

In your letter dated February 23, 2005, on behalf of Rack Room Shoes, Inc., you requested a tariff classification ruling.

The submitted half pair sample identified as “Style name McKenzie, SKU #413027” is a girl’s slip-on, open-toe, open-heel toe-thong strap upper sandal with a rubber/plastic midsole and outer sole. The toe thong sandal upper consist of “V” configured straps with a predominately rubber/plastic material external surface area. The upper also has two ornamental, 1-inch diameter flowers with textile material embroidered edges that have been sewn along their petal edges onto the strap and are considered to be accessories or reinforcements. The centers of the flowers contain some plastic material and a flashing light mechanism that reacts to movement. Based on visual estimates, we have determined that the textile material embroidery of the two flowers accounts for at least 10% of the upper’s external surface when all accessories and reinforcements are included.

The applicable subheading for the girl’s sandal, identified as Style name McKenzie, SKU #413027, 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.

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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