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NY M86313





September 27, 2006

CLA-2-64:RR:NC:SP:247 M86313

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.30

Ms. Carol Chiu
Bestfit International Inc.
900 Canada Court
City Of Industry, CA 91748

RE: The tariff classification of footwear from China

Dear Ms. Chiu:

In your letter received September 6, 2206 you requested a tariff classification ruling.

The submitted half pair sample, identified as Style Bake01, is a women’s open-toe, open-heel fashion shoe with a 4-inch high spike heel and a predominately rubber/plastic material upper consisting of a single plastic strap across the instep, another behind the heel and an one encircling the ankle. The upper’s external surface features numerous jewel-like metal and inlayed fake pearl accessories and reinforcements that are strung together and partially overlay some of the vinyl plastic upper strap external area surfaces. The shoe also has a metal clasp closure at the side of the ankle and a rubber/plastic outer sole.

The applicable subheading for the fashion shoe, identified as Style Bake01, 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/.

The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, 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 its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. We note that the sample shoe you have provided for this ruling request has not been marked with the country of origin. Therefore, if imported as is, the shoe does not meet the country of origin marking requirements of the marking statute and will be considered not legally marked.

Your inquiry does not provide enough information for us to give a classification ruling on the women’s slip-on fashion shoe, identified as Style Bake02. Your request for a classification ruling should include an accurate measurement of the external surface area of this shoe’s predominately plastic material upper with all accessories and reinforcements included. Which of the sewn-on accessories or reinforcement are of plastic and which are not (i.e., glass, wood, textile thread etc.)? With all the sewn-on accessories and reinforcements included (including the textile material gold thread embroidery), is the external surface area of the upper over 90% rubber or plastics? An independent lab measurement is suggested. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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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