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NY M85451




August 28, 2006

CLA-2-64:RR:NC:SP:247 M85451

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.30

Mr. Robert C. Thompson
W. J. Byrnes & Co. of Los Angeles, Inc.
P.O. Box 90595
Los Angeles, CA 90009

RE: The tariff classification of footwear from China

Dear Mr. Thompson:

In your letter dated August 2, 2006, on behalf of TYR Sport, Inc., you requested a tariff classification ruling.

The submitted sample, identified as model LFLF “Lamb Flops-401,” is described as a women’s slip-on, open-toe, open-heel, toe-thong strap upper sandal with an acrylic fleece textile material faced insole and a rubber/plastic outsole. The upper has an external surface area that is predominately of rubber and/or plastics, consisting of two flat, 1-inch wide “V” configured straps of rubber/plastics material that have 1/8-inch wide edges with an acrylic textile fleece trim. The fleece-like textile material edging of the upper, accounts for well over 10% of the total external surface area of the upper.

The applicable subheading for the sandal, identified as model LFLF “Lamb Flops-401,” 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; 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 (including any accessories or reinforcements); and which has open toes or open heels. 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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