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NY N018288




October 22, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.2790

Ms Jane A. Sheridan
Brown Shoe Company, Inc.
8300 Maryland Ave.
St. Louis, MO 63105-3693

RE: The tariff classification of footwear from China

Dear Ms. Sheridan:

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

The submitted half pair sample, identified as pattern #83893, is a child’s one-piece molded plastic upper, plastic soled slip-on sandal-like shoe that does not cover the ankle. The shoe has an open heel, small round vent holes along the vamp and a vented opening at the toe. The shoe, which you state is made of molded “EVA” plastic, is molded by design to resemble a toy racing car with some glued on decorative plastic decal patches and four decal-like plastic “wheel” patches.

The applicable subheading for the child’s shoe, identified as pattern #83893 will be 6402.99.2790, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, with outer soles and uppers of rubber or plastics; which does not cover the ankle; which has an upper with an external surface area that measures over 90% rubber or plastics (including any accessories or reinforcements); which does not have a foxing-like band; which is not designed to be a protection against water, oil, or cold or inclement weather; and which is a sandal and/or similar footwear of plastics, produced in one piece by molding. The rate of duty will be 3% 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/.

Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local Customs office prior to importation.

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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