The tariff classification of footwear from China

NY K80689 December 1, 2003 CLA-2-64:RR:NC:SP:247 K80689 CATEGORY: Classification TARIFF NO.: 6405.90.90 Mr. Steve Crisafi Satori Inc. PO Box 367 Pismo Beach, CA 93448 RE: The tariff classification of footwear from China Dear Mr. Crisafi: In your letter dated November 12, 2003 you requested a tariff classification ruling. The submitted half pair sample identified by you as “Factory item #URM-4153” and as your item #24188, is a women’s open-toe, open-heel slip-on toe thong sandal with a Y-configured upper. The external surface area of the upper consists of braided strands of twisted natural leaf that you identify as jute rope. The strands of the unspun vegetable leaf rope are interwoven and form an external layer of material that completely covers a lining layer of rubber/plastics. The sandal’s upper also has several small wood ball accessories and a covering plastic tube toe thong piece. The sandal’s insole consists of woven natural leaf plaiting materials and the outer sole is of rubber/plastics. The applicable subheading for the sandal identified as “Factory item # URM-4153” and as your “item #24188” will be 6405.90.90, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear, other, other. The rate of duty will be 12.5% 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division