The tariff classification of footwear from China

N032685 July 22, 2008 CLA-2-64: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 July 25, 2008 you requested a tariff classification ruling. The submitted half pair sample is identified as a unisex EVA plastic molded clog sandal, item #A020HA00062, with a predominately rubber/plastic material upper and outer sole. The sandal has a closed toe, an open heel, a movable EVA plastic heel strap and a fuzzy textile fleece lining that extends outward from the topline to form 1½-inch wide textile fleece collar. Based on visual estimates, we have determined that textile material accounts for more than 10% of the external surface area of the upper. The applicable subheading for the unisex sandal, item #A020HA00062, 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. 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/. We are returning the sample as you requested. 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