The tariff classification of footwear from China

N130682 November 17, 2010 CLA-2-64:OT:RR:NC:4:447 CATEGORY: Classification TARIFF NO.: 6402.99.4060 Ms. Jeannine Greener Eddie Bauer, LLC 10401 NE 8th Street Ste. 500 Belleview WA 98004 RE: The tariff classification of footwear from China Dear Ms. Greener: In your letter dated October 20, 2010, you requested a tariff classification ruling. The submitted sample, identified as item #020-4272A, is an open toe/open heel women’s flip-flop sandal. The “Y” shaped PVC thong upper is held to the rubber outer sole by plugs. Pieces of Abalone shells are securely fastened to the upper and make up more than 10 percent of the external surface area. The applicable subheading for item #020-4272A 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