The tariff classification of footwear from China

N032686 July 21, 2008 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6404.19.3560 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 June 25, 2008 you requested a tariff classification ruling. The submitted sample, identified as Item # A020BA01604, is a women’s open-toe, open-heel slip-on sandal with a textile material “V” configured strap upper and a toe-thong. The sandal has a molded EVA rubber/plastic footbed insole and a separately cemented-on EVA rubber/plastic outer sole. The applicable subheading for the women’s sandal, Item # A020BA01604, 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