The tariff classification of footwear from China

N012980 June 29, 2007 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.2560 Mr. Fernando Ramos Avon Products Inc. 1251 Avenue of the Americas New York, NY 10020-1196 RE: The tariff classification of footwear from China Dear Mr. Ramos: In your letter dated June 13, 2007 you requested a tariff classification ruling. The submitted sample, identified as style PP 360643 “Embellished Molded Sandal,” is a women’s open-toe, open-heel slip-on sandal with a functionally stitched rubber/plastics material upper consisting of crisscrossed straps decorated with stitched-on plastic sequins, plastic stones and plastic cylindrical ornaments. You state that the external surface area of the upper is over 90% rubber/plastics with all accessories and reinforcements included. The sandal also has, as you state, a rubber/plastic outer sole on a base of cork. The applicable subheading for the women’s style PP 360643 “Embellished Molded Sandal” will be 6402.99.2560, 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 does not cover the ankle; in which the upper's external surface area measures over 90% rubber and/or plastics (including accessories or reinforcements); which does not have a foxing-like band; which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather; and which is made on a base or platform of cork. The rate of duty will be 12.5% 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