The tariff classification of footwear from China

N121456 September 21, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.4060 Ms. Sharon Schneider Marc Fisher Footwear 5 Greenwich Office Park Greenwich, CT 06831 RE: The tariff classification of footwear from China Dear Mr. Schneider: In your letter dated August 31, 2010 you requested a tariff classification ruling. The submitted half-pair sample identified as style “GW Nestar,” is an open toe/open heel women’s thong sandal with an outer sole composed of rubber/plastics. The instep portion of the upper consists of a 4 ½ inch long section of rubber/plastic which incorporates the thong and is assembled to the sole by means of a plug which penetrates the outer sole. Attached to this portion of the upper is a 3 inch long metal setting of decorative “diamond chips” which you describe as clear glass stones. This ornamentation (inclusive of the setting) is considered an accessory or reinforcement and accounts for more than 10 percent of the external surface area of the upper. The rear portion of the upper is assembled to each side of the sole by means of plugs which penetrate the outer sole and incorporates a strap which loops through the instep portion of the upper, encircles the entire ankle and has a metal buckle closure on its lateral (outside) side which helps secure the sandal to the wearer’s foot. The sandal also features a separate 1mm cemented-on insole which is not similar to the rubber/plastic sole/outer sole. The applicable subheading for style “GW Nestar,” women’s thong sandal will be 6402.99.4060, 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: for women. 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