The tariff classification of footwear from China

N022851 February 14, 2008 CLA-2-64:RR:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.4080 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 January 30, 2008, you requested a tariff classification ruling for a shoe identified as style #186636.       You have submitted samples of the shoe in girls size 3 and boys size 13. The shoes are open-toe, open-heel sandals with a removable snap-on ankle strap. The outer soles and uppers are rubber/plastics. You have provided lab analysis indicating that the shoes have uppers with an external surface area that is not over 90 percent rubber/plastics (including accessories or reinforcements). The applicable subheading for style #186636 will be 6402.99.4080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastic: other: not having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics: other: footwear with open toes or open heels: other. The general 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/. 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