The tariff classification of footwear from China

N090251 January 19, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.4060 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 January 6, 2010 you requested a tariff classification ruling for women’s thong flip flop sandals. The submitted sample which you identify as Item #61531973, is an open toe/open heel women’s thong flip flop sandal with an outer sole and upper composed of rubber/plastics. The “Y” shaped upper has an ornamental textile flower stitched to the top of it which accounts for more than 10 percent of the external surface area. The applicable subheading for Item #61531973, women’s thong flip flop sandal will be 6402.99.4060, 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: not having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics: footwear with open toes or open heels: other: for women. The rate of duty will be 37.5 percent ad valorem. Be advised that there is no antidumping duty applicable to footwear. 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 Stacey Kalkines at (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division