The tariff classification of a tote bag and footwear.

N046604 January 7, 2009 CLA-2-39:OT:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.90.9980; 6402.99.4040 Mr. Andy McLeish Inocraft Products, Inc. 12 Hickory Lane Brooklyn, CT 06234-1554 RE: The tariff classification of a tote bag and footwear. Dear Mr. McLeish: In your letter dated December 5, 2008, you requested a tariff classification ruling. Two samples were provided with your letter. Model #EVA1554 is a tote bag composed of molded ethylene vinyl acetate (EVA) plastic. The tote bag has a handle and cut-out holes in the center. The bag is constructed for long-term use and can be used for various purposes. Model #AM1360 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 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. As you requested, the samples will be returned. The applicable subheading for the molded plastic tote bag, model #EVA1554, will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the clog, model #AM1360, will be 6402.99.4040, 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. You did not state the country of origin. The rates of duty provided above are those rates applicable when the goods are made in a country with which the United States has Normal Trade Relations. 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division