The tariff classification of footwear from China.

N027419 May 20, 2008 CLA-2-64:RR:SP:247 CATEGORY: Classification TARIFF NO.: 6404.19.3560 Ms. Michelle Wong Avon Products, Inc. 1251 Avenue of the Americas New York, NY 10020-1196 RE: The tariff classification of footwear from China. Dear Ms. Wong: In your letter dated April 22, 2008, you requested a tariff classification ruling for an item identified as PP # 1067400 “Quilted Comfort Thong.” Your request does not include a sample. However, you have submitted an independent lab report, requested by this office, providing the information necessary to issue a classification ruling. This information may be verified upon importation. The item identified as PP # 1067400 “Quilted Comfort Thong” is a ladies open toe/heel, slip-on sandal with an outer sole of rubber/plastics and an upper of textile and rubber/plastics material. According to the submitted lab report, textile material comprises 54.3 percent of the external surface area of the upper. The applicable subheading for PP # 1067400 “Quilted Comfort Thong” will be 6404.19.3560, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles of rubber/plastics and uppers of textile material: other: footwear with open toes or open heels: other: other, for women. The general rate of duty will be 37.5 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