The tariff classification of an espadrille from China

N093884 February 24, 2010 CLA-2-64:OT:RR:NC:4:447 CATEGORY: Classification TARIFF NO.: 6405.20.3060 Ms. Darlene Irish Talbots Import, LLC 1 Talbots Drive Hingham, MA 02043 RE: The tariff classification of an espadrille from China Dear Ms. Irish: In your letter dated February 5, 2010, you requested a tariff classification ruling. The submitted half pair sample, identified as an espadrille, style - Bela, is a woman’s closed-toe, closed-heel shoe with an upper composed of cotton canvas textile material. The shoe has open sides and a cotton canvas lace attached to the part covering the back of the heel. The lace will be tied around the ankle to secure the shoe to the wearer’s foot. The shoe’s outer sole is comprised of woven jute fiber rope material framed within and surrounded by a ?-inch wide rubber/plastic material border. Based on visual estimates, we have determined that the woven jute fiber rope material is the constituent material of the outer sole with the greatest surface area in contact with the ground. The applicable subheading for the Bela espadrille will be 6405.20.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear, with uppers of textile materials and outer sole’s of other than rubber, plastics, leather or composition leather; in which the upper by weight, predominately consists of vegetable fibers such as cotton or flax (linings, accessories or reinforcements not included); for women. The rate of duty will be 7.5% 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