The tariff classification of footwear from China

NY M85192 August 02, 2006 CLA-2-64:RR:NC:247: M85192 CATEGORY: Classification TARIFF NO.: 6402.20.00, 6402.99.18, 6402.99.30, 6404.19.35 Mr. Sheng-Chi Hsieh Aloha Footwear 1320 Kalani Street, Suite 218 Honolulu, HI 96817 RE: The tariff classification of footwear from China Dear Mr. Hsieh: In your letter received on July 24, 2006, you requested a tariff classification ruling for eight styles of children’s open toe, open heel, thong sandals. Ordinarily, ruling requests are limited to no more than five items, however, this file has been forwarded from CBP Headquarters for response by this office and due to the delay in transit, we will address all eight samples. Also, since some samples have the same item number, we will identify the footwear by the UPC# marked on the samples and identified in your letter. 8-9707100016-5 and 8-9707100001-1, have outer soles of rubber/plastics and uppers of textile material. The applicable subheading for 8-9707100016-5 and 8-9707100001-1 will be 640419.35, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles of rubber/plastics and uppers of textile: other: footwear with open toes or open heels: other. The rate of duty will be 37.5 percent ad valorem. 8-9707100007-3, 8-9707100006-6 and 8-9707100028-8 have outer soles and uppers of rubber/plastics. The applicable subheading for 8-9707100007-3, 8-9707100006-6 and 8-9707100028-8 will be 6402.99.18, HTSUS, which provides for footwear with outer soles and uppers of rubber/plastics: other: having uppers of which over 90 percent of the external surface area is rubber or plastics, other. The rate of duty will be 6 percent ad valorem. 8-9707100065-3, has an outer sole and upper of rubber or plastics. The applicable subheading will be 6402.20.00, HTSUS, which provides for footwear having upper straps or thongs assembled to the sole by means of plugs (zoris). The rate of duty will be Free. 8-9707100066-0 and 8-9707100027-1 have outer soles and upper of rubber/plastics and textile. Both styles have an elasticized heel-strap of textile material. The applicable subheading for 8-9707100066-0 and 8-9707100027-1 will be 6402.99.30, HTSUS, which provides for footwear with outer soles and uppers of rubber/plastics: other: not having uppers of which over 90 percent of the external surface area is rubber or plastics, other, footwear with open toes or open heels. The rate of duty will be 37.5 percent 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/. 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