The tariff classification of footwear from China

N029449 June 10, 2008 CLA-2-64:RR:E:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Mr. Bernd Millien Oasis Footwear, LLC 6131 Inverness Terrace Fairview, PA 16415 RE: The tariff classification of footwear from China Dear Mr. Millien: In your electronic ruling request dated May 27, 2008 you requested a tariff classification ruling for a footwear item identified as a “Slipper/Sandal.” You have not submitted a sample or style number for the subject merchandise. You have supplied a photograph of an open heel clog sandal with a separately attached heel strap and multiple ventilation holes along the vamp. You state that the shoe is made of EVA (ethylene vinyl acetate). The applicable subheading for the footwear 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: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics, not protective and not having a foxing or foxing-like band: other. The rate of duty 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