The tariff classification of footwear from China

N110716 July 7, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.4080 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 10, 2010 you requested a tariff classification ruling for two half pairs of children’s sandals. The submitted sample identified as Item #A020AA01022, is an open toe/open heel children’s thong sandal with an outer sole composed of rubber/plastics. The “V” shaped upper and thong is composed of rubber/plastics and features an elasticized textile material heel strap which helps secure the sandal to the wearer’s foot. This textile strap accounts for more than 10 percent of the external surface area of the upper. The submitted sample identified as Item #A020AA01016, is an open toe/open heel children’s sandal with an outer sole composed of rubber/plastics. The “X” shaped upper textile straps have a layer of plastic “glitter” sequins which are cemented to and completely obscure the textile straps. This plastic glitter constitutes the material having the greatest external surface area of the upper. The upper also features a textile heel strap with a hook and loop closure which helps secure the sandal to the wearer’s foot. This textile strap accounts for more than 10 percent of the external surface area of the upper. The applicable subheading for Item #A020AA01022 and Item #A020AA01016, children’s sandals will be 6402.99.4080, 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: not having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics; footwear with open toes or open heels; other: other. The rate of duty will be 37.5 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