The tariff classification of footwear from China

N034665 August 13, 2008 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.4040 ; 6402.99.4060; 6402.99.4080 Ms. Una Gauther Barthco International Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of footwear from China Dear Ms. Gauther: In your letter dated July 30, 2008, on behalf of your client CVS Pharmacy, you requested a tariff classification ruling for a plastic clog that you state is identified with item numbers 466438, 466443, 466445, 466447, 466448, 466449, 466451, 466452, for toddlers, with item numbers 466453, 466454, 466456, 466457 466459, 466460, for women and with item numbers 466461, 466462, 466463, for men. The submitted sample is a slip-on open-heel clog-like shoe with a predominately rubber/plastics material upper that does not cover the ankle and with a rubber/plastic outer sole. The shoe has multiple rectangular-shaped openings along the vamp. There is a removable man-made textile lining. The lining serves as an insole and extends around the upper’s top line opening to form a collar held to the upper by two plastic buttons. We have determined, based on visual estimates, that the external surface area of the upper is not over 90% rubber and plastics with all accessories and reinforcements included. The applicable subheading for this clog with item numbers 466461, 466462 and 466463 will be 6402.99.4040, 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…for men. The rate of duty will be 37.5 percent ad valorem. The applicable subheading for this clog with item numbers 466453, 466454, 466456, 466457 466459, 466460, will be 6402.99.4060, 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…for women. The rate of duty will be 37.5 percent ad valorem. The applicable subheading for this clog with item numbers 466438, 466443, 466445, 466447, 466448, 466449, 466451, 466452, will be 6402.99.4080, 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…other than for men and women. The rate of duty will be 37.5 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