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NY N022014




January 25, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.3165

Ms. Julia Zhu
Bob Barker Company
134 N. Main Street
Fuquay-Varina, NC 27526

RE: The tariff classification of footwear

Dear Ms. Zhu:

In your letter dated January 9, 2008 you requested a classification ruling for a molded clog shoe identified as your item # EVA-BK and EVA-OR. The BK designation indicates that the shoe is black and OR indicates orange.

The submitted sample, EVA-OR is an open-heel, clog style, shoe with an outer sole and upper of molded rubber/plastics. The shoe has a plastic heel strap attached by two round plastic rivets. The upper features numerous vent-holes along the vamp.

      The applicable subheading for your item # EVA-BK and EVA-OR will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, with outer soles and uppers of rubber or plastics; not covering the ankle; which has an upper with an external surface area that measures over 90% rubber or plastics (including any accessories or reinforcements); not having a foxing or foxing-like band; and which is not designed to be a protection against water, oil, or cold or inclement weatherfor women. 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/.

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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