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NY L89147




December 15, 2005

CLA-2-64:RR:NC:247: L89147

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18

Mr. John B. Pellegrini
McGuireWoods LLP
1345 Avenue of the Americas
New York, NY 10105-0106

RE: The tariff classification of footwear from China

Dear Mr. Pellegrini:

In your letter dated December 6, 2005 you requested a tariff classification ruling on behalf of adidas America, Inc., for two sandal styles. You have submitted samples of article number 807959 and 413321. Both styles are open toe, open heel sandals with outer soles and uppers of rubber or plastics. The uppers consist of two plastic segments that cover the instep. The segments join together and tighten by means of plastic plugs. Underneath the two plastic upper segments there is a textile material liner that is completely covered by the plastic upper when the sandal is worn.

The applicable subheading for article number 807959 and 413321will 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 covering the ankle; having uppers of which over 90% of the external surface area is rubber or plastics (including any accessories or reinforcements), not having a foxing or foxing-like band, other. The rate of duty will be 6 percent 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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