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NY N021722




January 22, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.3165

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 December 21, 2007 you requested a tariff classification ruling.

The submitted sample, identified as style PP 1055598 “Braided Stone Wedge,” is a women’s open-toe, open-heel slip-on shoe with a functionally stitched rubber/plastics material upper comprised of two flat, approximately ½-inch wide straps that connect over the instep and that feature an outer surface of braided material strips visibly coated or covered with an external layer of rubber/plastics. The upper surface also includes five decorative “tiger’s eye” accessories or reinforcements that you state are made with plastic stones in metal castings. The shoe has a 2-inch high wedge heeled platform rubber/plastic outsole.

The applicable subheading for the women’s shoe, identified as style PP 1055598 “Braided Stone Wedge,” will be 6402.99.3165, 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 does not cover the ankle; in which the upper's external surface area is over 90% rubber and/or plastics (including accessories or reinforcements); which does not have a foxing or foxing-like band; and which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather. The rate of duty will be 6% 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/.

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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