The tariff classification of footwear from China

N090420 January 26, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.4040 Ms. Tina Fang Steven Madden, Ltd. 52-16 Barnett Avenue Long Island City, NY 11104 RE: The tariff classification of footwear from China Dear Ms. Fang: In your letter dated January 5, 2009 you requested a tariff classification ruling for women’s sandals. The submitted sample which you identify as Style “JELLYS,” is a women’s size 6 open toe/closed heel clear jelly sandal with an outer sole and upper composed of one piece molded rubber/plastics. You state that there are two large plastic “rhinestones” set in metal casings and surrounded by smaller “real” coral stones attached to the upper, all of which is covered by a clear plastic coating. You question whether the coral stones are regarded as plastic ornaments by means of the plastic coating. We find that the coral stones are not considered to be plastic by means of the plastic coating and are regarded merely as accessories or reinforcements. This ornamentation accounts for more than 10 percent of the external surface area of the upper. The applicable subheading for Style “JELLYS,” women’s sandals will be 6402.99.4040, 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 (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): footwear with open toes or open heels; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners: other: for women. 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 Stacey Kalkines at (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division