The tariff classification of footwear from China

NY L84997 June 9, 2005 CLA-2-64:RR:NC:SP:247 L84997 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Nohemy Valdivieso Nohemy Customs Broker, Inc. 11222 La Cienega Blvd., Ste. 135 Inglewood, CA 90304 RE: The tariff classification of footwear from China Dear Ms. Valdivieso: In your letter dated May 13, 2005, on behalf of All 4 Fancy DBA K World, you requested a tariff classification ruling. The submitted half pair sample, identified as Style #HL-083, is a women’s open-toe, open-heel, slip-on, toe-thong sandal with a predominately textile mesh material upper consisting of a 1 inch wide “V” shaped strap over the instep. This woven textile material strap upper is edged with a plastic material trim approximately 1/8-inch wide. The two ends of the upper strap and the toe-thong piece all penetrate and are secured under a straw-like plaiting faced rubber/plastic insole. The sandal also has a flat, cemented-on rubber/plastic outer sole. The applicable subheading for the women’s sandal, identified as Style #HL-083, 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. 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