The tariff classification of footwear from China

N029473 June 10, 2008 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.4060 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of footwear from China Dear Mr. Crago: In your letter dated May 22, 2008 you requested a tariff classification ruling. The submitted sample, identified as Item # A020HA00055, is a women’s or unisex wear slip-on clog shoe with an open-heel and with a predominately rubber/plastics material upper that does not cover the ankle. The shoe, you state, is made of a molded EVA rubber/plastic material with ventilation holes in the upper. It also has a man-made textile fleece material lining that extends outward and around the upper’s topline, where it forms a one inch wide textile collar. We have determined, based on visual estimates, that the external surface area of the upper of this clog-like shoe with a textile collar is not over 90% rubber and/or plastics. The shoe has a rubber/plastic sole. The applicable subheading for the clog-like shoe, identified as Item # A020HA00055, will be 6402.99.4060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including accessories or reinforcements); and which has open toes or open heels… for women or of a type commonly worn by both sexes. The rate of duty will be 37% 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