The tariff classification of footwear from China

N110576 July 7, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Mr. Troy D. Crago-Edwards Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of footwear from China Dear Mr. Crago-Edwards: In your letter dated June 16, 2010 you requested a tariff classification ruling for a women’s sandal. The submitted sample identified as Item #A020BA02489, is a women’s size 5-10 open toe/open heel thong sandal having an outer sole composed of PE (polyethylene) rubber/plastics. The “V” shaped upper straps are composed of PVC (polyvinyl chloride) rubber/plastics and feature an ornamental layer of plastic "glitter" which completely obscures the external upper surface. The ends of the upper straps and the toe-thong all penetrate the outer sole. The applicable subheading for Item #A020BA02489, women’s thong sandal 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: other: other: other: for women: 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