The tariff classification of footwear from China

PD G82892 November 15, 2000 APP-6-FO:NP:POR:TC:FNIS D28 CATEGORY: Classification TARIFF NO.: 6404.19.3560 Ms. Linda L. Galentino Import Accounting Manager Liz Claiborne Shoes DBA LC Footwear, LLC 6622 Southpoint Drive South, Suite 200 Jacksonville, FL 32216 RE: The tariff classification of footwear from China Dear Ms. Galentino: In your letter dated October 27, 2000, you requested a tariff classification ruling for footwear. The submitted sample, Dena, style number 126703, is a women’s sandal with open toe and open heel. The upper consists of straps across the instep in an “X” configuration. The external surface area of the upper is composed of stitched-down polyurethane strips not exceeding 5 mm in apparent width. The constituent material of the outer sole is rubber/plastic. The applicable subheading for this sandal will be 6404.19.3560, Harmonized Tariff Schedule of the United States (HTS), which provides for “Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: Footwear with outer soles of rubber or plastics: Other: Footwear with open toes or open heels; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper: Other … Other: For women.” The rate of duty will be 37.5%. 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 pertaining to this matter, please contact Import Specialist Duncan at (503) 326-2881 Ext-4 or National Import Specialist Foley at (212) 637-7089. Sincerely, Lewellyn Robison Port Director Portland, Oregon