The tariff classification of footwear from China

N072501 August 21, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165, 6402.99.4080 Mr. Ted Conlon Fourstar Group, Inc. 63 South Street, Suite 190 Hopkinton, MA 01748 RE: The tariff classification of footwear from China Dear Mr. Conlon: In your letter dated August 14, 2009 you requested a tariff classification ruling for two styles of thong sandals identified as Item # 803-20601 and Item # 61531957A. The submitted sample labeled 803-20601 is a child’s thong sandal with an elasticized textile material heel strap and textile material toe thong. Textile material accounts for over 10 percent of the external surface area of the upper. The outer sole and upper are predominantly rubber/plastics. The applicable subheading for Item # 803-20601 will be 6402.99.4080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other: not having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics: other: other, footwear with open toes or open heels. The rate of duty will be 37.5 percent ad valorem. The sample labeled 6151957A is a ladies thong sandal with plastic jewels sewn along the upper. The outer sole and upper are rubber/plastics. The applicable subheading for Item # 6151957A 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, for women, other. 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