The tariff classification of footwear from China

NY G81353 September 18, 2000 CLA-2-64:RR:NC:TA:347 G81353 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Joanne Balice CBI Distributing Corp. Claire’s Accessories 2400 W. Central Road Hoffman Estates, IL 60195 RE: The tariff classification of footwear from China Dear Ms. Balice: In your letter received September 6, 2000 you requested a tariff classification ruling. The submitted half pair sample, identified as “Style 06-775”, is an open-toe, open-heel, slip-on, Y- configured thong sandal, the upper straps of which penetrate and are secured into a ¾-inch thick EVA plastic stacked bottom. The external surface area and the under surface lining of the Y-strap upper both consist of a layer of textile material. In addition, the outer surface of the upper features a series of 12 small, plastic sequin petal flower accessories sewn along the length of the upper straps. The applicable subheading for this sandal, Style 06-775, will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories and reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which has open toes or open heels; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem. 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division