The tariff classification of footwear from China

N096821 March 24, 2010 CLA-2-64:OT:RR:NC:4:447 CATEGORY: Classification TARIFF NO.: 6404.19.3580 Mr. Ted Conlon Fourstar Group Inc. 63 South Street Ste 190 Hopkinton, MA 01748 RE: The tariff classification of footwear from China Dear Mr. Conlon: In your letter dated March 3, 2010, you requested a tariff classification ruling. The submitted sample, identified as Item # 61531968F, Children’s Bear Foot Flip Flop, is an open-toe, open-heel, slip-on, Y-configured thong sandal. The textile straps which are made from polyester and the textile thong are cemented between the two layered outer sole. The outer sole is composed of EVA foam, has a uniform thickness measuring 3/4-inch, and is cut in a shape to resemble a bear’s foot. The applicable subheading for Item # 61531968F, Children’s Bear Foot Flip Flop, will be 6404.19.3580, HTSUS, which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which has open toes or open heels; and which is over 10% by weight of rubber and/or plastics: other: other. The rate of duty will be 37.5% 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