The tariff classification of footwear from China

N136403 December 30, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Mr. Kevin Ekstrand Laufer Group International, LTD 7007 NE Parvin Road Kansas City, MO 64117 RE: The tariff classification of footwear from China Dear Mr. Ekstrand: In your letter dated December 3, 2010 you requested a tariff classification ruling on behalf of your client, Amanda Blu, for a women’s thong sandal. The submitted half pair sample identified as style #Y11066, is a women’s open-toe/open-heel thong sandal with an outer sole and upper composed of rubber/plastics. The Y-shaped strap upper features three graduated decorative plastic faceted “jewels” attached to the center (instep) strap, each jewel encircled by two circles of small (1mm-2mm wide) plastic and wooden beads. The inclusion of the wooden beads ornamentation does not exceed 10 percent of the external surface area of the upper. The applicable subheading for style #Y11066 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