The tariff classification of footwear from China

N013815 July 30, 2007 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.3165, 6402.99.3171 Ms. Jessica R. Rifkin Rodriguez, O’Donnell & Ross 8430 West Bryn Mawr Avenue, Suite 525 Chicago, IL 60631 RE: The tariff classification of footwear from China Dear Ms. Rifkin: In your letter dated July 2, 2007 you requested a classification ruling on behalf of Veggies, LLC for three footwear styles. You have submitted samples of three open toe, open heel thong sandals with outer soles and uppers of rubber or plastics. The uppers for all three styles are attached to the soles by means of plugs. The sandals do not have soles of uniform thickness, being more than 3/8 inch thicker at the thickest point than the thinnest point, and are not zori’s for classification purposes. Style “Wild Thing” and “Julie” are women’s sandals and Style “Clearie” is a girl’s size 8 sandal. Style Julie” has various imitation gemstones riveted to the upper. You have not identified the gemstones, for purposes of this ruling, we assume them to be plastic material. The identity of the gemstones may be verified upon importation. The applicable subheading for Style “Wild Thing” and “Julie” will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics: for women, other. The applicable subheading for Style “Clearie” will be 6402.99.3171, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics: other. The duty rate for all three styles will be 6 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