The tariff classification of footwear from China.

N033460 July 30, 2008 CLA-2-64:RR:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.3165 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 11, 2008, you requested a tariff classification ruling for a plastic sandal identified as item C020BA04661. The submitted sample is a woman’s, open toe/heel, thong sandal with an outer sole and upper of rubber/plastics. The upper is decorated with interchangeable ornaments, a rubber/plastic flower and a rubber/plastics beaded butterfly. The sole is not of uniform thickness and is not zoris footwear for classification purposes. The applicable subheading for item C020BA04661 will be 6402.99.3165, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles and uppers of rubber/plastics: other: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics, other, for women. The general rate of duty will be 6 percent 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