The tariff classification of a shoe from China.

PD G86419 February 1, 2001 CLA-2-64:K:TO:A3:D23 G86419 CATEGORY: Classification TARIFF NO.: 6402.99.3080 Mr. Kevin Maher C-Air Customhouse Brokers 153-66 Rockaway Boulevard Jamaica, NY 11434 RE: The tariff classification of a shoe from China. Dear Mr. Maher: In your letter dated January 19, 2001, your company requested a tariff classification on behalf of your client, Childrens Place. You included a sample, style G868231, and described it as a girl’s sandal made of 100% rubber/plastics. The upper has three velcro strap closures of rubber/plastics and textile materials. The shoe will be imported from China. The shoe is being returned as requested. The applicable subheading for the shoe will be 6402.99.3080, Harmonized Tariff Schedule of the United States, which provides for other footwear with outer soles and uppers of rubber or plastics; other footwear; other; 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 6402.99.20 and except footwear having a foxing or a foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper; other; other. The duty rate 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). 2 A copy of the ruling or the control number indicated above should be provided with the entry documentation filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact Field National Import Specialist Noel Hadley at (718) 553-1608 or National Import Specialist Richard Foley at (212) 637-7089. Sincerely, Susan T. Mitchell Area Director JFK Airport