The tariff classification of footwear from China

NY L88639 November 22, 2005 CLA-2-64:RR:NC:SP:247 L88639 CATEGORY: Classification TARIFF NO.: 6402.99.30 Ms. Abigail Mugrage Abercrombie & Fitch Trading Co. 6301 Fitch Path New Albany, OH 43054 RE: The tariff classification of footwear from China Dear Ms. Mugrage: In your letter dated November 8, 2005 you requested a tariff classification ruling. The submitted sample, identified as Style #2M0428, is a girl’s open-toe, open-heel, toe-thong sandal with a “V” configured, molded rubber/plastics material strap upper, the ends of which penetrate and are secured by plugs into a rubber/plastic material sole. At least 50% of the external surface area of this sandal’s approximately ½-inch wide, flat rubber/plastic strap upper also has numerous decorative metal, seashell and plastic flat, disk-like accessories or reinforcements, that are securely sewn onto the upper. Based on visual estimates, we have determined that with all the accessories and reinforcements included, the external surface area of this sandal’s upper is not over 90% rubber or plastic. The applicable subheading for the sandal, identified as Style #2M0428, will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics (excluding accessories or reinforcements); which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics, with all accessories or reinforcements included); and which has open toes or open heels. The rate of duty will be 37.5% ad valorem. 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