The tariff classification of footwear from China

N082265 November 10, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.2790 Ms. Tonja Davenport Dollar General Corporation 100 Mission Ridge Goodlettsville, TN 37072-2170 RE: The tariff classification of footwear from China Dear Ms. Davenport: In your letter dated October 28, 2009 you requested a tariff classification ruling for toddler sandals. The submitted sample, which you identify as a “Toddler Dora Jelly Sandal,” Style #DA0783AI-1, has an outer sole and upper composed of rubber/plastics and is manufactured by one piece molded construction. It has an open heel with a simulated basket-weave-like pattern which forms the vamp and a strap that wraps around the back of the foot that secures at the ankle by a metal closure. The applicable subheading for the “Toddler Dora Jelly Sandal,” Style #DA0783AI-1, will be 6402.99.2790, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other: sandals and similar footwear of plastics, produced in one piece by molding. The rate of duty will be 3 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