The tariff classification of footwear from China.

N034984 August 13, 2008 CLA-2-64:RR:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.4060 Ms. Denise L. Hoyles Mervyn’s LLC 22301 Foothill Blvd., MS4015 Hayward, CA 94541 RE: The tariff classification of footwear from China. Dear Ms. Hoyles: In your letter dated July 24, 2008, you requested a tariff classification ruling for a plastic clog identified as Style BT-F0810190-001. 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 diamond-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 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 Style BT-F0810190-001 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 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