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NY L86451





August 3, 2005

CLA-2-64:RR:NC:247: L86451

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18

Ms. Shawna Wang
Dynasty Footwear
800 North Sepulveda Blvd.
El Segundo, CA 90245

RE: The tariff classification of footwear

Dear Ms. Wang:

In your letter dated July 22, 2005 you requested a tariff classification ruling for three ladies shoes. You have provided samples of styles KT11837, N20697 and KG11555. All three samples have outer soles of rubber or plastics and uppers made of textile material strips with an external layer of rubber or plastics, visible to the naked eye.

Style KT11837 is a high-heeled thong with a platform and suede-like inner sole. Style N20697 is a slip-on ladies flat with an open toe. Style KG11555 is a ladies thong sandal with a strap around the big toe.

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, 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 samples are not marked with the country of origin. Therefore, if imported as is, they 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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