The tariff classification of footwear from China

N024660 March 19, 2008 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6405.90.9000 Ms. Sandra Kobs Kohl’s Department Stores N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of footwear from China Dear Ms. Kobs: In your letter dated March 11, 2008, you requested a tariff classification ruling for a ladies high-heel strap sandal identified as style name SHEA BROWN CORK. The submitted sample, a women’s size 6M, is an open-toe, open-heel strap sandal with a metal buckle closure strap at the ankle. The outer sole is rubber/plastics and the upper is composed of straps, approximately ¼ inch wide, some of which are identified as PU (polyurethane) and some of which are identified as natural cork. You state that the natural cork straps have an approximately 0.02mm thick “coating” of glossy urethane on their surface. You have provided a percentage measurement indicating that the cork straps comprise 56.3 percent of the external surface area for the upper. The applicable subheading for SHEA BROWN CORK will be 6405.90.9000, HTSUS, which provides for other footwear: other: other. The general rate of duty will be 12.5 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, Richard Foley at 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division