The tariff classification of footwear from China

NY L89871 January 23, 2006 CLA-2-64:RR:NC:SP:247 L89871 CATEGORY: Classification TARIFF NO.: 6404.19.35 Mr. Ronald M. Pigliacelli Deb Shops, Inc. 9401 Blue Grass Road Philadelphia, PA 19114 RE: The tariff classification of footwear from China Dear Mr. Pigliacelli: In your letter dated January 6, 2006 you requested a tariff classification ruling. The submitted sample, identified as Style #191, is a women’s open-toe, open-heel slip-on toe- thong sandal. It has a “V” configured upper consisting of one inch wide textile material straps that are partially overlaid with sewn-on plastic sequins and rows of decorative cylinder shaped bead accessories. The sandal also has a woven straw faced insole and a 3/8-inch thick rubber/plastic outer sole. The applicable subheading for the sandal, identified as Style #191, will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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