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NY N011866




June 11, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.3560

Ms. Esther Isenberg
Right Stuff, Inc.
24 Ray Avenue – Suite 103
Burlington, MA 01803

RE: The tariff classification of footwear from China

Dear Ms. Isenberg:

In your letter dated May 23, 2007 you requested a tariff classification ruling.

The submitted sample, identified by you as style name “Wos Thong Sandal,” is a women’s open-toe, open-heel slip-on sandal, with a predominately man-made textile fabric material upper consisting of a large flat, triangle shaped vamp strap that covers the wearer’s instep and a plastic toe-thong piece that passes through a metal eyelet on the vamp strap. The sandal also has a rubber/plastic footbed insole and a separately cemented-on, 2½-inch high heel wedge-type rubber/plastic platform outsole.

The applicable subheading for the women’s sandal, identified by name as style “Wos Thong Sandal,” will be 6404.19.3560, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which has open-toes or open-heels; and which is over 10% by weight of rubber and/or plasticsfor 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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