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NY M86705




October 5, 2006

CLA-2-64:RR:NC:SP:247 M86705

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18

Ms. Irina Parker
Avon Products, Inc.
1251 Avenue of the Americas
New York, NY 10120-1196

RE: The tariff classification of footwear from China

Dear Ms. Parker :

In your letter received September 19, 2006 you requested a tariff classification ruling.

The submitted sample, identified as “Glitter Flip Flop”-PP #357180, is a women’s open-toe, open-heel sandal. This slip-on sandal has a non-molded rubber/plastic “V” configured strap upper with a toe-thong and is assembled with functional stitching. The plastic upper straps also feature a layer of tiny plastic “glitter” sequins that are cemented onto and cover most of the external upper surface. The ends of the upper straps and the toe-thong all penetrate and are secured into a “faux suede” textile faced insole, which is cemented on top of an EVA plastic outsole. You have provided representative sample pairs of both a red and a gold color version of this sandal for examination.

The applicable subheading for the sandals, identified as “Glitter Flip Flop”-PP #357180, will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not have a foxing-like band; and which does not cover the ankle. 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 sandals are 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.”

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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