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NY N015562




August 17, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.4060 ; 6404.19.3560

Mr. Kelly Spivey
FedEx Trade Networks
Transport & Brokerage, Inc.
4111-A Rose Lake Drive
Charlotte, NC 28217

RE: The tariff classification of footwear from China

Dear Mr. Spivey:

In your letter dated August 3, 2007, on behalf of Rack Room Shoes, you requested a tariff classification ruling for five samples of women’s open-toe, open-heel sandals.

The four half pair samples, identified as article numbers GE8106-02B, GE8106-01A, GE8104-01 and JY8102-01, are all open-toe, open-heel toe-thong sandals with predominately rubber/plastic material uppers that feature jewel-like metal mounted glass crystals, large metal rings and plastic bead-like accessories or reinforcements. Since you did not provided any external surface area upper constituent material percentage measurements for any of these sandals, we have determined, based on visual estimates, that with all accessories and reinforcements included, the external surface area of the upper (ESAU) for each of these four sandals is not over 90% rubber or plastics. All four sandals have rubber/plastic outer soles and heels.

The fifth half pair sample, identified as article number GE8104-03, is a women’s open-toe, open heel, slip-on sandal that has a predominately textile material upper. The “V” configured upper straps feature sewn-on accessories or reinforcements consisting of a chain of double row, metal mounted jewel-like glass crystals. This sandal also has a rubber/plastic outer sole and heel.

The applicable subheading for the four sandals, identified as article numbers GE8106-02B, GE8106-01A, GE8104-01 and JY8102-01, 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.

The applicable subheading for the sandal identified as article number GE8104-03 will be 6404.19.3560, 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/.

The submitted samples are 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."

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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