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NY N011701




June 6, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.4060

Mr. Paul Anuschat
Geo. S. Bush & Co., Inc.
P.O. Box 8829
Portland, OR 97208-8829

RE: The tariff classification of footwear from China

Dear Mr. Anuschat:

In your letter dated May 22, 2007, on behalf of Fred Meyer, Inc. /The Kroger Co., you requested a tariff classification ruling.

The submitted sample, identified as Style #CL-7838 (SKU 02103112), is a women’s open-toe, open-heel sandal that has a one-piece molded rubber/plastic material “Y” configured strap upper with a toe-tong and a rubber/plastic outer sole. The molded rubber/plastics material upper straps include several tightly grouped rows of numerous round wooden beads sewn onto their outer surface as decorative accessories or reinforcements. We have determined by visual estimates that the wood bead accessories or reinforcements account for more than 10% of the external surface area of this sandal’s upper. Your contention to classify this footwear under either 6402.20.0000 or 6402.99.3165, HTSUS, is not correct.

The applicable subheading for the sandal, Style #CL-7838 (SKU 02103112) will be 6402.99.4060, 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 accessories or reinforcements); which has open toes or open heelsother, for women. 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/.

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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