The tariff classification of footwear from China

N175917 August 11, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.4080  Ms. Hazel D. Ericta CFL NY, Inc.149 Fifth Avenue, 5th Floor New York, NY 10010 RE:     The tariff classification of footwear from China Dear Ms. Ericta:In your letter dated July 19, 2011 you requested a tariff classification ruling.The submitted half-pair sample identified as style #D186592, is described by you as a girl’s “glitter ballet flat” shoe of the slip-on type that does not cover the ankle. The external surface of the upper is covered with decorative plastic glitter which completely obscures the underlying base. Stitched to either side of the upper toward the ankle is an elasticized textile strap which you state constitutes 11% of the upper. The shoe has a cemented-on rubber/plastic outer sole that does not overlap the upper and a separately applied rubber/plastic heel.The applicable subheading for style #D186592 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% of the external surface area (including accessories or reinforcements) is rubber or plastics: footwear of the slip-on type; other: other. The rate of duty will be 37.5% 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/. We are returning the sample as you requested. 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