The tariff classification of footwear from Turkey

N072502 August 21, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3145, 6402.99.3165, 6402.99.4040, 6404.19.3560 Mr. Ryan Hickey 51 Crestview Road Waltham, MA 02451 RE: The tariff classification of footwear from Turkey Dear Mr. Hickey: In your letter dated August 11, 2009 you requested a tariff classification ruling for six footwear styles. Ceyo Women’s Clog 7740-Z24 is an open heel shoe with an outer sole of rubber/plastics and an upper of textile material. The applicable subheading for the Ceyo Women’s Clog 7740-Z24 will be 6404.19.3560, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber or plastics and uppers of textile materials: other: footwear with open toes or open heels: other, for women. The rate of duty will be 37.5 percent ad valorem. Ceyo Basic Men’s Sandal 300-2 and Ceyo Men’s Sandal 9812 are open toe/heel sandals with outer soles and uppers of rubber/plastics. The applicable subheading for the Cayo Basic Men’s Sandal 300-2 and Ceyo Men’s Sandal 9812 will be 6402.99.3145, 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 men. The rate of duty will be 6 percent ad valorem. Ceyo Women’s Sandal 9814-6 and Ceyo Women’s Sandal 9801 are open toe/heel sandals with outer soles and uppers of rubber/plastics. The applicable subheading for the Ceyo Women’s Sandal 9814-6 and Ceyo Women’s Sandal 9801 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. The rate of duty will be 6 percent ad valorem. Ceyo Men’s Flip-Flop 6100-11 is a thong sandal with an outer sole of rubber/plastics. The upper is rubber/plastics and textile. The constituent material of the upper comprising the greatest external surface area is rubber/plastics. The applicable subheading for the Ceyo Men’s Flip-Flop 6100-11 will be 6402.99.4040, 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, footwear with open toes or open heels, for men. The rate of duty will be 37.5 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