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NY L89178





December 19, 2005

CLA-2-64:RR:NC:247: L89178

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.90

Ms. Maristella Iacobello
Phillips-Van Heusen Corporation
200 Madison Avenue
New York, NY 10016

RE: The tariff classification of footwear from China

Dear Ms. Iacobello:

In your letter dated December 8, 2005 you requested a tariff classification ruling for a women’s sandal.

The sample, style 6896 “Darbee Top” is a women’s sandal with an outer sole of rubber or plastics and an upper of leather with a decorative textile material overlay. The textile overlay ornamentation does not completely obscure the leather upper and does not contribute structural strength to the footwear. The sandal has an open toe and heel. You have provided a value over $2.50/pair.

The applicable subheading for style 6896 will be 6403.99.90, Harmonized Tariff Schedule of the United States, which provides for footwear with outer soles of rubber or plastics and uppers of leather, other, for other persons, valued over $2.50/pair. The rate of duty will be 10 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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