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NY M86947




October 19, 2006

CLA-2-64:RR:NC:SP:247 M86947

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18

Ms. Christine Kuo
New York Transit, Inc.
24610 Industrial Boulevard
Hayward, CA 94545

RE: The tariff classification of footwear from China

Dear Ms. Kuo:

In your letter received October 2, 2006 you requested a tariff classification ruling.

The submitted half pair sample, identified as “Style MYNT”, is a women’s closed-toe, closed-heel slip-on shoe, with a rubber/plastics material upper and a cemented-on rubber/plastic outer sole. The shoe does not cover the ankle and it has a 3-inch high rubber/plastic heel.

The applicable subheading for the sample shoe, identified as Style MYNT, 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/.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

Pursuant to title 19 United States Code, Section 3005 The Harmonized Tariff Schedule of the United States is expected to be amended effective 1/1/07. The amendments are expected to affect the classification of your merchandise. Pursuant to Section 3005 c, the report recommending those changes has been sent to the President for proclamation of the changes. Upon the expiration of sixty legislative days, in the absence of Congressional action, the recommended changes will become law. Accordingly based on that recommendation, it is anticipated that your merchandise will be classified in 6402.99.31 under the 2007 Harmonized Tariff Schedule. Under the circumstances, this classification under the 2007 tariff is advisory only.

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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