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NY L86439




August 3, 2005

CLA-2-64:RR:NC:247: L86439

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18, 6403.99.75

Ms. Francine Marcoux
Hampton Direct
350 Pioneer Drive
P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of sandals

Dear Ms. Marcoux:

In your letter dated July 20, 2005 you requested a tariff classification ruling for two ladies sandals. You identify the items as style “A” and “B”. Both items are identical except for the material of the upper. The sandals are ladies three strap, slip-on sandals with a metal buckle on each strap and outer soles of rubber or plastics. Style “A” has an upper of leather and style “B” has an upper of polyurethane (PU). You have indicated a value of less than $2.50/pair for the leather upper sandal.

The applicable subheading for style “A” will be 6403.99.75, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of leather, other, for other persons, valued not over $2.50/pair. The rate of duty will be 7 percent ad valorem.

The applicable subheading for style “B” will be 6402.99.18, HTS, which provides for footwear with outer soles and uppers of rubber or plastics, other, having uppers of which over 90 percent of the external surface area is rubber or plastics, not having a foxing or foxing-like band, not protective, other. The rate of duty will be 6 percent ad valorem.

The submitted sample is not marked with the country of origin. Therefore, if imported as is, it will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "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 container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."

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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