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NY N018165




October 25, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.9065 ; 6405.90.9000

Ms. Laurel O’Neill
J. Rubino, USA, Inc.
997 Tamiami Trail N.
Unit C-PBM 213
Nokomis, FL 34275

RE: The tariff classification of footwear from Spain

Dear Ms. O’Neill:

In your letter dated September 27, 2007 you requested a tariff classification ruling for three samples of women’s sandals identified by style name as “3 Hebillas,” “Jolie” and “Karoline.” We will presume that these three submitted sandal styles will all be valued at over $2.50 per pair.

Style “3 Hebillas” is a women’s open-toe, open-heel slip-on sandal with a leather upper featuring three buckles along the instep. The sandal, as you state, also has a leather insole, a rubber/cork footbed and a unit molded rubber/plastic outsole.

Style “Karoline” is a women’s open-toe, open-heel slip-on sandal with a leather upper consisting of a single 1-inch wide leather strap across the instep and a second leather strap around the big toe. The leather upper straps are adorned with accessories or reinforcements consisting of ½-inch wide bracelet-like bands of sparkling cut-glass stones mounted in metal. The sandal has a rubber/plastic concave footbed and a rubber/plastic outer sole.

Style “Jolie” is a women’s raised heel wood platform slip-on sandal with a rubber/plastic outer sole. The sandal has an upper consisting of a single wide vamp strap made of tanned or dressed calfskin with the hair still attached, so that calf hair/fur on skin is the external surface area material of the upper.

The applicable subheading for the sandals identified as style “3 Hebillas” and style “Karoline,” 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.

The applicable subheading for the women’s sandal identified as style “Jolie” will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear, other, other. The rate of duty will be 12.5% 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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