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NY N014150




July 26, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.4060

Mr. Fernando Ramos
Avon Products Inc.
1251 Avenue of the Americas
New York, NY 10020-1196

RE: The tariff classification of footwear from China

Dear Mr. Ramos:

In your letter dated July 5, 2007 you requested a tariff classification ruling.

The submitted sample, identified as style PP 3737174 “Women’s Flex Sandal,” is an open-toe, open-heel sandal of the slip-on type that has a predominately rubber/plastics material upper consisting of “V” configured straps and a toe- thong, the ends of which are secured under a padded insole. The external surface of the upper includes a panel of sewn-in, non-woven textile material that accounts for well over 10% of the upper’s external surface area. The sandal also has a rubber/plastic outer sole. Since the submitted sandal has an upper predominately of rubber/plastics and not of textile materials, classification under subheading 6404.19.3560, as you have suggested, is not correct.

The applicable subheading for the sandal, identified as style PP 3737174 “Women’s Flex Sandal,” 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); other; which has open toes or open heelsfor 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/.

The submitted sample is not marked with the country of origin. Therefore, if imported as is, the footwear 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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