The tariff classification of footwear from China

NY I88563 December 9, 2002 CLA-2-64:RR:NC:TA:347 I88563 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Kate Kohmann Limited Brands Logistics Services Four Limited Parkway Reynoldsburg, OH 43068 RE: The tariff classification of footwear from China Dear Ms. Kohmann: In your letter dated November 21, 2002 you requested a tariff classification ruling. The submitted half pair sample identified as Style #8002, is a women’s open-toe, open-heel slip-on toe-thong sandal with a textile material Y-configured strap-like upper, the ends of which penetrate and are secured under a textile faced insole. The sandal’s textile material upper external surface area features decorative circular patterns of numerous small stitched-on glass cylinder-like beads, which do not completely cover the textile upper material surface and are merely accessories added for the purpose of ornamentation. The sandal also has a flat rubber/plastic bottom/outer sole. The applicable subheading for this women’s sandal, identified as Style #8002, 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 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. The rate of duty will remain the same in 2003. 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, National Commodity Specialist Division