The tariff classification of footwear from China

N032687 July 21, 2008 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.4080 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 for two clog-type sandals, which you state are for wear by children, identified as item #’s A020EA00031 and A020EA00032. The submitted samples are two half pairs of slip-on EVA plastic molded clog sandals for children, with predominately rubber/plastic material uppers and outer soles. The sandals both have a closed toe and open heel and a fuzzy textile fleece lining that extend outward from the topline to form 1½-inch wide external surface area material upper collars. Item # A020EA00032 has a topline collar mostly of textile fleece material so that textile accounts for over 10% of the external surface area of the upper. Item # A020EA00031 has a topline collar with most of the textile fleece covered, as you state, by a layer of stitched-on PU plastic material. Whether or not the remaining uncovered upper textile fleece material accounts for 10% or more of the external surface area of the upper (ESAU) on this sample item is not readily evident and you did not provided any actual ESAU material percentage measurements. The applicable subheading for the children’s sandal, item # A020EA00032, will be 6402.99.4080, 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/. Your inquiry does not provide enough information for us to give a classification ruling on the children’s sandal, item # A20EA00031. Your request for a classification ruling for that item should include an accurate (independent lab) external surface area upper material percentage measurement as a total of all textile and rubber/plastics materials present. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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