The tariff classification of footwear from China

N020541 December 17, 2007 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6403.99.9065 Oaklawn/Director Brandhandling International Limited Mill Mall, Suite 6 Wickhams Cay 1 Road Town Tortola British VI RE: The tariff classification of footwear from China Dear Sir: In your letter received December 5, 2007 you requested a tariff classification ruling for a women’s “fitflop” sandal. The submitted sample, no style number indicated, is a women’s open-toe, open-heel slip-on sandal with a toe-thong. The sandal has a “Y” configured strap upper comprised of both leather and textile materials with, as you state, the leather being the predominant external surface area upper material. The sandal also has a molded rubber/plastic wedge-like sole and we presume that this sandal will be valued at over $2.50 per pair. The applicable subheading for the women’s “fitflop” sandal will be 6403.99.9065 , Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; for other persons; valued over $2.50 per pair…for women. The rate of duty will be 10% 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