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NY M87118




October 30, 2006

CLA-2-64:RR:NC:SP:247 M87118

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.60

Ms. Sandra Kobs
Kohl’s Department Stores
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051

RE: The tariff classification of footwear from China

Dear Ms. Kobs:

In your letter dated October 4, 2006 you requested a tariff classification ruling.

The submitted half pair sample identified as style name “Bold Taupe” is a closed-toe, open-heel sandal that has a predominately leather upper external surface area. The sandal features two adjustable hook-and-loop straps crossing over the instep area and another adjustable hook-and-loop strap behind the heel. The external surface area of the upper, as you state, consists of 41% leather, 26% nylon/polyester textile fabric and 33% rubber/plastics materials. The leather surface area material parts on this sandal upper that overlay some of the textile and/or rubber/plastic material component parts are all included, as you believe, in determining the predominant external surface area upper material measurements. The leather upper components are lasted under the insole and provide added strength and structure to the upper. The sandal also has a molded rubber/plastic bottom. You state in your letter that this footwear will be offered for sale as a “boys casual sandal” that is available in sizes 12-6. We note that you state in your letter that a comparable style of this same sandal is available for girls and you will offer it for retail sale.

The applicable subheading for the boy’s sandal, identified as style name “Bold Taupe,” will be 6403.99.60, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; for men, youths and boys. The rate of duty will be 8.5% 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/.

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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