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NY N026353




April 30, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.3560

Ms. Nicole Trimble
Agra-Services Brokerage Co., Inc.
221-20 147th Avenue
Jamaica, NY 11413

RE: The tariff classification of footwear from China

Dear Ms. Trimble:

In your letter dated April 16, 2008, on behalf of Wiesner Products Inc., you requested a tariff classification ruling.

The submitted half pair sample, identified as style R101CB/Ret1653, is a women’s open-toe, open-heel sandal that has a predominately textile material “V” configured strap upper with a toe-thong, the ends of which penetrate and are secured into a rubber/plastic footbed insole with a cork facing. The upper consists of straps approximately ¼-inch wide, which are comprised of braided rope-like textile material sewn onto a rubber/plastic material, so that the constituent material of the upper with the greatest external surface area is textile. The sandal has a rubber/plastic outer sole.

The applicable subheading for the women’s sandal, style R101CB/Ret1653, will be 6404.19.3560, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which has open-toes or open-heels; and which is over 10% by weight of rubber and/or plastics. 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/.

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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