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NY M81585





March 10, 2006

CLA-2-64:RR:NC:SP:247 M81585

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.30 ; 6404.19.35

Mr. Christian J. Gaston
Vandegrift Forwarding Company, Inc.
5959 W. Century Blvd.
Suite 1108
Los Angeles, CA 90045-5400

RE: The tariff classification of footwear from China

Dear Mr. Gaston:

In your letter dated February 15, 2006, on behalf of Genesco Inc., you requested a tariff classification ruling for four submitted half pair samples of women’s shoes. The shoes are identified and described as follows.

Style E60232 – A women’s open-toe, open-heel fashion shoe with a predominately rubber/plastic upper, 4-inch high spike heel and a rubber/plastic outer sole. The external surface area of the upper (ESAU) consists of a single ½-inch wide, plastic material vamp strap over the toes. The plastic vamp strap also features a shiny metal link chain with a large round, imitation jewel-like glass studded decorative accessory or reinforcement, which is securely attached at several places along the length of the vamp. The shoe also has a plastic material back panel and two ¼-inch wide plastic side straps that cross around the ankle and are secured with a metal buckle closure.

Style Bed-19A – A women’s slip-on, open-toe, open-heel, toe-thong sandal with a predominately textile material external surface area upper and a rubber/plastic outer sole. The upper consists of a flat “T” shaped, approximately 1-inch wide textile surface area material strap with numerous securely stitched-on accessories or reinforcements consisting of round and oblong metal disks and flowers, and metal bead trimmed edges. The textile external surface material upper also has a leather lining. The sandal has a leather footbed insole and a rubber/plastic, leather wrapped wedge type midsole.

Style JR-1157X – A women’s closed-toe, open-heel sandal, with a textile material upper, a padded textile faced insole, a jute rope textile material midsole and a rubber/plastic outer sole. The shoe also has a long, removable textile material shoelace strap that is laced through two textile loop eyelets at the sides of the midsole and is to be wrapped and tied around the wearer’s ankle.

Style 5284-005 – A women’s closed-toe, closed-heel, slip-on shoe, with a predominately textile material external surface area upper and a cemented-on rubber/plastic outer sole that does not overlap the upper. The shoe’s textile material upper also has numerous, securely sewn-on, round and oblong metal disks and flower-like metal accessories or reinforcements.

The applicable subheading for the submitted shoe, identified as Style E60232, will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics (excluding accessories or reinforcements); which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics, with all accessories or reinforcements included; and which has open toes or open heels. The rate of duty will be 37.5% ad valorem.

The applicable subheading for the three submitted shoes, identified as Style BED-19A, Style JR-1157X and Style 5284-005, will be 6404.19.35, 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, or, which is a slip-on and does not have a foxing or a foxing-like band wholly or almost wholly of rubber or plastics; 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/.

We note that the submitted sample shoes are not marked with the country of origin. Therefore, if imported as is, the shoes will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the shoes will 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.”

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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