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NY N019306




November 20, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.4060

Ms. Julie Demoraes
Norman Krieger, Inc.
921 W. Artesia Blvd.
Rancho Dominguez, CA 90220

RE: The tariff classification of footwear from China

Dear Ms. Demoraes:

In your letter dated October 25, 207, on behalf of Inter Pacific Corp., you requested a tariff classification ruling.

The submitted sample, identified as style 85/8AE16454D-A, is a women’s open-toe, open-heel sandal that has a one-piece molded rubber/plastic material “Y” configured strap upper with a toe-tong and a rubber/plastic outer sole. The molded rubber/plastics material upper also includes numerous round cut glass beads arrayed in several tightly grouped rows on the outer surface of the upper straps. The rows of glass beads are accessories or reinforcements that account for more than 10% of the external surface area of the upper.

The applicable subheading for the sandal, style 85/8AE16454D-A, 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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