The tariff classification of footwear from China

N031525 July 8, 2008 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6404.19.3560 Mr. Stephen Wong Oceanland Service Inc. P.O. Box 1249 8054 E. Garvey Ave., #200 Rosemead, CA 91770 RE: The tariff classification of footwear from China Dear Mr. Wong: In your letter dated June 20, 2008, on behalf of Lamo Sheepskin Inc., you requested a tariff classification ruling. The submitted sample identified by style name as “Switch Flops,” is a women’s open-toe, open-heel slip-on sandal that has a “V” strap configured predominately textile material upper with a toe thong, the ends of which are secured into a molded rubber/plastics bottom/outsole. The applicable subheading for the women’s sandal, style name “Switch Flops,” will be 6404.19.3560, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which has open-toes or open-heels; and which is over 10% by weight of rubber and/or plastics. The 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