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NY N013740




July 25, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.9065

Mr. Robert B. Silverman
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue
New York, NY 10022-4877

RE: The tariff classification of footwear from Italy

Dear Mr. Silverman:

In your letter dated June 28, 2007, on behalf of your client the Wolff Shoe Company, you requested a tariff classification ruling.

The submitted sample, identified as Style No. 69688, the “Eric Javits Donut Thong,” is a women’s open-toe, open-heel, toe thong slip-on sandal that has an upper of leather which is coated with thin layer of plastic. You have provided an independent lab report, stating that the upper consists of leather and that the leather is more than five times thicker than the shiny white plastic material it is coated with. You state that the sandal has a platform and inner sole both made of cork and an outer sole that is made of rubber/plastic.

The applicable subheading for the sandal identified as Style No. 69688, the Eric Javits Donut Thong, will be 6403.99.9065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; for other persons; valued over $2.50 per pairfor women. The rate of duty will be 10% 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).

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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