The tariff classification of footwear from China

N100868 May 5, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3145 Ms. Kim Gurski Under Armour 1020 Hull Street Baltimore, MD 21230 RE: The tariff classification of footwear from China Dear Ms. Gurski: In your letter dated April 8, 2010, you requested a tariff classification ruling for an open toe/heel man’s slip on sandal, or slide, identified as Style # 1215399A UA M’s FS Eclipse SL. The sample submitted has an upper made from a rubber/plastics material and of what you describe as an embossed laminated TPU overlay stitched to the outer surface. The outer sole is made of rubber or plastics and has a cemented in footbed. The slide is available in men’s sizes 7 to 15 and you have indicated that a comparable style is offered for women. The applicable subheading for Style # 1215399A UA M’s FS Eclipse SL will be 6402.99.3145, 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: other: other: other: for men: other. The rate of duty will be 6 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