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NY M82699




May 16, 2006

CLA-2-64:RR:NC:SP:247 M82699

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18

Mr. Roger J. Crain
Customs Science Services, Inc.
11901 Reynolds Avenue
Potomac, MD 20854-3334

RE: The tariff classification of footwear from China

Dear Mr. Crain:

In your letter dated April 19, 2006, on behalf of Payless ShoeSource Wordwide, Inc., you requested a tariff classification ruling.

The submitted item, identified as the “Fioni Platform Sandal (SR No. 501506D1), is a women’s open-toe, open-heel sandal that has a rubber/plastic material upper, a 3½-inch high jute-covered platform wedge heel and a cemented-on rubber/plastic sole. The upper consists of a single ¾-inch wide plastic material strap that crosses the foot over the toes, two plastic post-like straps with loop type eyelet tops at the sides of the heel and a removable, ¾-inch wide textile ribbon-type shoelace tied around the ankle in a bow. The removable textile ribbon lacing is long enough to wrap once around the wearer’s ankle and it serves as a functional closure that secures the shoe to the wearer’s foot. Removable shoelaces do not form an integral, unique or irreplaceable part of the shoe and they are not to be included in the calculation of the external surface area of the upper.

The applicable subheading for the shoe, identified as style “Fioni Platform Sandal (SR No. 501506D1),” will be 6402.99.18, 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; which does not cover the ankle; in which the upper's external surface area measures over 90% rubber and/or plastics (including any accessories or reinforcements); which does not have a foxing or a foxing-like band applied or molded at the sole and overlapping the upper; and which is not designed to be a protection against water, oil, or cold or inclement weather. The rate of duty will be 6% 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 sandal is not marked with the country of origin. Therefore, if imported as is, the sandals will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the sandals 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.”

We are returning the sample as you requested.

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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