The tariff classification of footwear from China

N003467 December 1, 2006 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.18 Ms. Carolyn B. Malina Lands’ End, Inc. 2 Lands’ End Lane Location #22-290 Dodgeville, WI 53595 RE: The tariff classification of footwear from China Dear Ms. Malina: In your letter dated November 15, 2006 you requested a tariff classification ruling. The submitted sample, identified as Style #186642(solid) and/or Style #186644(print), is an open-toe, open-heel sandal, which you state is a youth action sandal available in size range 9-7 in solid colors or with a flower print surface design. The sandal’s upper consists of a front strap portion across the toes and a back portion complete with a heel strap and an adjustable hook-and-loop closure strap. You have provided an independent lab report finding which states that the component materials comprising the external surface area of the upper (ESAU) are predominately of rubber/plastic and over 90.02 % rubber/plastics with all accessories or reinforcements included. We note that the sandal’s upper external surface area does include the visible and tactile textile lining material that forms a piping or edging trim and that there is also a woven textile pull-up loop sewn at the back. Based on your submitted lab percentage findings, we will presume that for the purposes of this ruling, all the textile material surface area components of this sandal’s upper are measurably less than 10%. The sandal has a molded rubber/plastic sole. The applicable subheading for this sandal identified as Style #186642(solid) and/or Style #186644(print) will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not have a foxing or foxing-like band; and which does not cover the ankle. The rate of duty will be 6% 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). 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 6402.99.31 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