The tariff classification of footwear from China

N028468 May 27, 2008 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6404.19.3540, 6405.20.9015 Mr. Gerry Gallegos Clear Freight Inc. 880 Apollo Street, Suite 101 El Segundo, CA 90245 RE: The tariff classification of footwear from China Dear Mr. Gallegos: In your letter dated May 9, 2008, you requested a tariff classification ruling on behalf of Stone Boardwear Inc., dba Volcom for two footwear styles. You have submitted samples identified as style V081813 described as a man’s sandal and style V311801 a man’s slipper. Style V081813 is a thong sandal with an outer sole of rubber/plastics and textile materials and an upper of textile. The constituent material of the outer sole having the greatest external surface area in contact with the ground, when in use, is rubber/plastics. The applicable subheading for Style V081813 will be 6404.19.3540, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles of rubber or plastics and uppers of textile materials: other: other: footwear with open toes or open heels: other. The general rate of duty will be 37.5 percent ad valorem. Style V311801 is a men’s slipper with an outer sole of rubber/plastics and textile materials and an upper of textile material. The constituent material of the outer sole having the greatest external surface area in contact with the ground, when in use, is textile. The applicable subheading for Style V311801 will be 6405.20.9015, HTSUS which provides for other footwear: with uppers of textile materials: other. The general rate of duty will be 12.5 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