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NY M85840




September 12, 2006

CLA-2-64:RR:NC:SP:247 M85840

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.14

Ms. Marsha McCabe
MidWest Quality Gloves, Inc.
P.O. Box 260
Chillicothe, MO 64601

RE: The tariff classification of footwear from China

Dear Ms. McCabe:

In your letter dated July 31, 2006 and received August 18, 2006, you requested a tariff classification ruling.

The submitted half pair sample, identified as Style #6095A7, is a one-piece molded plastic upper, plastic soled slip-on clog type sandal with an open heel. The molded plastic upper feature a vamp with numerous vented openings or cutouts. You state that this one-piece injection molded EVA plastic sandal, which lacks a lining or an insole, is intended for women and will be used for gardening purposes.

The applicable subheading for this sandal, identified as Style #6095A7, will be 6402.99.14, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, with outer soles and uppers of rubber or plastics; which does not cover the ankle; which has an upper with an external surface area that measures over 90% rubber or plastics (including any accessories or reinforcements); which does not have a foxing-like band; which is not designed to be a protection against water, oil, or cold or inclement weather; and which is a sandal and/or similar footwear of plastics, produced in one piece by molding. The rate of duty will be 3% 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 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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