The tariff classification of footwear from China

N172577 July 12, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3171 Ms. Donna Nessmith CJCHT 1460 Kay Lynn Drive Pea Ridge, AR 72751 RE: The tariff classification of footwear from China Dear Ms. Nessmith: In your letter dated June 21, 2011 you requested a tariff classification ruling. The submitted half pair sample identified as style #UBS112F001B, is a toddler boy’s open toe/heel thong sandal with a rubber/plastic outer sole and upper. The two-piece upper consists of V-shaped straps and a thong which goes between the first and second toes, the ends of each segment secured to the sole by plugs which penetrate the outer sole. Attached to the ends of the upper straps is an elasticized heel strap closure having an external surface of rubber/plastic. The applicable subheading for style #UBS112F001B will be 6402.99.3171, 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% of the external surface area (including accessories or reinforcements) is rubber or plastics: other: other: other: other. The rate of duty will be 6% 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