The tariff classification of footwear from China

N068066 July 14, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Ms. Jennifer Dalesandro American Shipping Company, Inc. 250 Moonachie Rd., 5th Floor Moonachie, NJ 07074 RE: The tariff classification of footwear from China Dear Ms. Dalesandro: In your letter dated July 8, 2009 you requested a tariff classification ruling on behalf of Amerimark Direct for a women’s sandal identified as “Sasha” Style 051456. You have submitted a sample of a women’s size 6, flat sandal with an open toe and open heel. The outer sole and upper are rubber/plastics. The shoe has an elasticized textile material heel strap. The upper has an external surface area of over 90 percent rubber/plastics. The shoe does not have a foxing or foxing-like band. The applicable subheading for the “Sasha” Style 051456 will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other: footwear having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber/plastics, not protective and not having a foxing or foxing-like band: other: for women. The rate of duty 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