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NY N004542




January 9, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.30

Ms. Irina Parker
Avon Products, Inc.
1251 Avenue of the Americas
New York, NY 10020-1196

RE: The tariff classification of footwear from China

Dear Ms. Parker:

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

The submitted sample, identified as the “Flat Butterfly Slide Sandal”-PP 358439, is a women’s open-toe, open-heel slip-on sandal with a textile fabric faced insole and a rubber/plastic outer sole. The sandal has a functionally stitched rubber/plastic material upper comprised of two narrow, 3/16-inch wide straps that cross the instep and a third one that encircles the big toe. The upper’s surface area also includes a securely sewn-on accessory or reinforcement consisting of a large ornamental butterfly made with leather and/or non-woven textile material wings and a jewel-like body of red stones mounted in a silver setting. Since you have not provided any surface area component material percentage measurement, based on visual estimates we have determined that the sewn-on leather (or textile) butterfly accessory or reinforcement accounts for more than 10% of the external surface area of this sandal’s upper.

The applicable subheading for the women’s sandal, identified as the “Flat Butterfly Slide Sandal”-PP 358439, 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 general 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/.

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).

Pursuant to title 19 United States Code, Section 3005 The Harmonized Tariff Schedule of the United States is in the process of being amended to reflect changes recommended by the World Customs Organization. The amendments are expected to affect the classification of your merchandise. Pursuant to Section 3005 c, the report recommending those changes was sent to the President for proclamation of the changes. By law, the President cannot proclaim the implementation of these latter amendments in the HTS until a required 60-legislative-day Congressional layover period is completed. We understand that the layover period has been completed. Accordingly, the recommended changes will become law after they are proclaimed by the President. The effective date of those changes will be specified in the Presidential proclamation. In addition, at that time, the United States International Trade Commission will post an updated electronic version of the 2007 HTSUS on its website, www.usitc.gov, and the Government Printing Office will publish a hard-copy version of the 2007 HTS.

Once those changes are in effect, it is anticipated that your merchandise will be classified in 6402.99.40 HTSUS. Under the circumstances, this information 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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