The tariff classification of footwear from China

N005134 January 18, 2007 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6404.19.35 Mr. Stephen C. Liu Pacific Century Customs Service 11099 S. La Cienega Blvd. #202 Los Angeles, CA 90045 RE: The tariff classification of footwear from China Dear Mr. Liu: In your letter dated December 29, 2006, on behalf of Touchsport Footwear, you requested a tariff classification ruling. The submitted half pair sample identified as the “Women’s Sequin w/Bead Sandal 3004W” is an open-toe, open-heel toe-thong sandal with a “V” configured strap upper and a rubber/plastic sole. The sandal’s upper consists of textile fabric material straps that include stitched-on accessories or reinforcements of small circular plastic sequins with glass beads. The plastic sequins and beads merely enhance but do not completely obscure the underlying textile external surface area material of the upper. The applicable subheading for the “Women’s Sequin w/Bead Sandal 3004W” 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