The tariff classification of footwear from China

N109396 June 23, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 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 June 8, 2010 you requested a tariff classification ruling for a unisex clog. The submitted sample identified as Item #61531995, is an open-heel slip-on “garden” clog composed of a unit molded EVA plastic upper and outer sole. The upper features numerous vent holes or openings along the vamp and around the forefoot and a separately molded plastic heel strap which is attached to the sides of the upper by two round plastic rivets. The applicable subheading for Item #61531995, unisex clog will be 6402.99.3165, 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 (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): other: other: other: for women. 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