The tariff classification of footwear from China

NY M86975 October 26, 2006 CLA-2-64:RR:NC:SP:247 M86975 CATEGORY: Classification TARIFF NO.: 6402.99.30 Ms. Irina Parker Avon Products, Inc. 1251 Avenue of the Americas New York, NY 10120-1196 RE: The tariff classification of footwear from China Dear Ms. Parker: In your letter received October 4, 2006 you requested a tariff classification ruling. The submitted sample, identified as the “Women’s Cat’s Eye Flip Flop”- PP# 357394, is a women’s slip-on, open-toe, open-heel, strap upper toe-thong sandal, with an upper external surface area that is predominately of rubber/plastics material. The rubber/plastic upper straps include six decorative circular “cat’s eye” disks, made of real polished stone framed in metal, that also form parts of upper’s external surface area. Based on visual estimates, since actual component material percentage measurements were not provided, we have determined that this sandal does not have an upper with an external surface area that is over 90 percent rubber or plastics with all accessories or reinforcements included. The sandal has a textile faced footbed insole and a cemented-on rubber/plastic outer sole. The applicable subheading for the sandal, identified as the “Women’s Cat’s Eye Flip Flop”- PP# 357394, will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; 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 (including any accessories or reinforcements); and which has open toes or open heels. 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/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). Pursuant to title 19 United States Code, Section 3005 The Harmonized Tariff Schedule of the United States is expected to be amended effective 1/1/07. The amendments are expected to affect the classification of your merchandise. Pursuant to Section 3005 c, the report recommending those changes has been sent to the President for proclamation of the changes. Upon the expiration of sixty legislative days, in the absence of Congressional action, the recommended changes will become law. Accordingly based on that recommendation, it is anticipated that your merchandise will be classified in 6402.99.40 under the 2007 Harmonized Tariff Schedule. Under the circumstances, this classification under the 2007 tariff is advisory only. 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