The tariff classification of footwear from China.

NY J86874 August 11, 2003 CLA-2-64: RR: NC: TA: 347 J86874 CATEGORY: Classification TARIFF NO.: 6402.99.18 Mr. Hans Hansen Cover Your Assets, LLC 181 North Ridge Drive Gerald, MO 63037 RE: The tariff classification of footwear from China. Dear Mr. Hansen: In your letter dated July 21, 2003, you requested a tariff classification ruling. You have submitted a half pair sample of what you describe as Thong / Zori type sandal. The sample does not have an item, model, style or pattern number associated with it. The sandal is, as you state is a ¼-inch thick flat shoe-shaped piece of 100% ethylene vinyl acetate (EVA) that is specifically pre-cut so it can be configured into thong / zori-like sandal. The transformation of the flat piece of EVA into a sandal is accomplished by pulling the rounded heel section to the front of the sandal and hooking it to a t-shaped toe thong strap, thereby forming the upper and a flat outsole. The applicable subheading for the EVA sandal, will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, having uppers of which over 90% of the external surface area (including accessories and reinforcements such as those mentioned in note 4 (a) to this chapter) is rubber or plastics, not covering the ankle, other. The rate of duty will be 6% 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division