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NY N006176




February 13, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.4080

Mr. Roger J. Crain
Customs Science Services, Inc.
11901 Reynolds Avenue
Potomac, MD 20854-3334

RE: The tariff classification of footwear from China

Dear Mr. Crain:

In your letter dated January 24, 2007, on behalf of Payless ShoeSource Worldwide, you requested a tariff classification ruling.

The submitted half pair sample, identified as style “Coaster Studded Toe-Loop Sandal,” is a little girl’s size 13 open-toe, open-heel, slip-on sandal with a rubber/plastics material upper assembled by functional stitching. The external surface of the upper features a number of metal accessories or reinforcements that are arranged to form a geometrically uniform pattern consisting of one large and two smaller flat metal disks and numerous smaller round metal studs mounted throughout the upper’s surface. The metal accessories or reinforcements account for more than 10% of the external surface area of the upper. The sandal also has a plastic and textile suede-like material footbed insole and a molded rubber/plastic outsole.

The applicable subheading for the girl’s sandal, identified as the “Coaster Studded Toe-Loop Sandal,” will be 6402.99.4080, 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); which has open toes or open heelsother than house slippers. The 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/.

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."

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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