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NY L83958




April 18, 2005

CLA-2-64:RR:NC:247: L83958

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18

Ms. Deborah F. Janusa
J.W. Allen & Co., Inc.
200 Crofton Road; Box 34
Bldg. 7D, Suite 800
Kenner, LA 70062

RE: The tariff classification of footwear from Brazil

Dear Ms. Janusa:

In your letter dated April 5, 2005 you requested a tariff classification ruling on behalf of Shoes To Go.

You have submitted three samples of ladies open-toe, open heel sandals that you state have outer soles and uppers of rubber or plastics. The samples are identified as style STG 05, STG 09 and STG 12.

The applicable subheading for all three styles will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, not "sports footwear"; not covering the ankle; having uppers of which over 90% rubber and/or plastics (including any accessories or reinforcements); which does not have a foxing or a foxing-like band; and is not designed to be a protection against water, oil or cold or inclement weather. 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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