The tariff classification of footwear from China

N046586 January 6, 2009 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.3145, 6402.99.3165, 6402.99.3171 Ms. Una Gauthier Barthco International One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of footwear from China Dear Ms. Gauthier: In your letter dated December 5, 2008 you requested a classification ruling on behalf of CVS/Pharmacy for three styles of open toe/heel, thong sandals identified as Item 441258, 478579 and 478569. The submitted samples have outer soles of rubber/plastics and “V” shaped strap uppers composed of rubber/plastics. Item 441258 is described as men’s, item 478579 as girls and item 478569 as women’s. Style 478579 has nine imitation gem ornaments riveted to the upper. You have not identified the component material of the ornaments. For the purposes of this ruling we will assume that the imitation ornaments are rubber/plastics. The applicable subheading for Item 441258 will be 6402.99.3145, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics: other: footwear for men. The applicable subheading for Item 478579 will be 6402.99.3171, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics: other: other. The applicable subheading for Item 478569 will be 6402.99.3165, HTSUS which provides for footwear with outer soles and uppers of rubber or plastics: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics: other: footwear for women. The duty rate 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