The tariff classification of footwear from China

N065307 June 26, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.3560 Mr. Edgar Guzman Oakley Inc. One Icon Foothill Ranch, CA 92610 RE: The tariff classification of footwear from China Dear Mr. Guzman: In your letter dated June 15, 2009 you requested a tariff classification ruling. The submitted half pair sample, identified as style# 20021-600-Treaty 2, is a women’s open-toe, open-heel slip-on sandal with a “V” shape configured textile material strap upper and a textile toe-thong. The sandal also has a foamed rubber/plastic midsole faced with a woven textile material and rubber/plastic outer sole. The applicable subheading for the sandal, style# 20021-600-Treaty 2, will be 6404.19.3560, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which has open-toes or open-heels; and which is over 10% by weight of rubber and/or plastics…for women. 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/. 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