The tariff classification of footwear from China

N047219 January 6, 2009 CLA-2-64:RR:NC: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 December 11, 2008 you requested a tariff classification ruling for a slip-on sandal which you state is a unisex EVA molded clog, identified as item number A020HA00066/A020HA00067. The submitted sample is a slip-on rubber/plastic clog-type sandal commonly worm by both sexes. The sandal has a molded rubber/plastic outer sole and a rubber/plastics material upper with a closed toe, an open heel and a fuzzy textile fleece-like material lining. The applicable subheading for the clog-type sandal, identified as item number A020HA00066/A020HA00067, will be 6402.99.3165, 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 is over 90% rubber and/or plastics (including accessories or reinforcements); other…for women, or the type commonly worn by both sexes. The rate of duty will be 6% 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