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NY N003204




November 17, 2006

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.30

Mr. Patrick Fox
VF Outdoor, Inc.
15700 Shoemaker Avenue
Santa Fe Springs, CA 90670

RE: The tariff classification of footwear from China

Dear Mr. Fox:

In your letter received on November 14, 2006, you requested a tariff classification ruling for a ladies shoe.

      The submitted sample, identified as “Rokky” is a women’s open toe/open heel flip-flop sandal with an outer sole and upper of rubber/plastics. The upper is decorated with various decorative stones. The stones are accessories and reinforcements. The shoe does not have an upper of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics.

The applicable subheading for Style “Rokky” will be 6402.99.30, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles and uppers of rubber/plastics: other: other: footwear with open toes or open heels. The general rate of duty will be 37.5 percent 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/.

Pursuant to title 19 United States Code, Section 3005 The HTSUS is expected to be amended effective 1/1/07. The amendments are expected to affect the classification of some 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 merchandise currently classified in HTS 6402.99.30 will be classified in HTS 6402.99.40 under the 2007 HTS. Under the circumstances, this classification under the 2007 tariff is advisory only.

The submitted sample is not marked with the country of origin. Therefore, if imported as is, it will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would 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, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."

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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