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NY N027256




May 13, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.4060

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
The Navy Yard
5101 S. Broad Street
Philadelphia, PA 19112

RE: The tariff classification of footwear from China

Dear Mr. Hoffacker:

In your letter dated April 29, 2008, on behalf of Big Lots Stores, Inc., you requested a tariff classification ruling.

The submitted half pair sample, identified as Item # RUYSO 030T “Breeze Clogs,” is a women’s slip-on clog-type shoe with a predominately rubber/plastic material upper that does not cover the ankle and with a rubber/plastic sole. This slip-on shoe features a soft fleece-like polyester textile material lining that extends outward and overlays the top portion of the molded rubber/plastic upper as a 1-inch wide textile fleece collar. The textile fleece collar accounts for over 10 percent of the upper surface and is secured at the sides of the upper by a pair of plastic snap fasteners.

The applicable subheading for the women’s shoe, Item # RUYSO 030T “Breeze Clogs,” 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); which is of the slip-on type; and which does not have a foxing or foxing-like band. 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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