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NY L89789




February 6, 2006

CLA-2-64:RR:NC:SP:247 L89789

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.35

Ms. Kelly Spivey
FedEx Trade Networks
Transportation & Brokerage, Inc.
4111-A Rose Lake Drive
Charlotte, NC 28217

RE: The tariff classification of footwear from China

Dear Ms. Spivey:

In your letter dated January 12, 2006, on behalf of Rack Room Shoes, you requested a tariff classification ruling for two half pair samples of women’s slip-on shoes.

Style SKU# Bali-214050/214049 is a women’s open-toe, open-heel, toe-thong sandal with a “V” configured strap upper that has a predominately textile material external surface area. The textile material upper has numerous sewn on rows of decorative accessories consisting of plastic sequins disks and plastic beads. The sandal also has a textile jute rope faced insole and a rubber/plastic outer sole.

Style IBIZA-215046 is a women’s open-toe, open-heel, slip-on shoe with a predominately textile material external surface area upper, an approximately 4-inch high platform wedge heeled midsole and a rubber/plastic outer sole. This slip-on shoe has an upper consisting of a single, 1½-inch wide textile material strap across the wearer’s instep from which two narrow sewn on, ¼-inch wide textile straps project out in a V-shape and meet over a plastic material toe-thong piece. The external surface area of this mostly textile upper, also has numerous rows of sewn on decorative accessories and reinforcements consisting of shiny plastic sequin disks and plastic beads, which cover, but do not completely obscure the underlying textile material.

The applicable subheading for both these shoes, identified as Style SKU# Bali-214050/214049 and Style IBIZA-215046, will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which has open toes or open heels; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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