The tariff classification of footwear from China

N076163 September 18, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Mr. Ted Conlon Fourstar Group Inc. 63 South Street, Ste 190 Hopkinton, MA 01748 RE: The tariff classification of footwear from China Dear Mr. Conlon: In your letter dated September 14, 2009 you requested a tariff classification ruling for a ladies sandal identified as Item# 61537565. The submitted sample is a ladies size 9 thong sandal with an outer sole and upper of rubber/plastics. The outer sole has a molded-in heel and is not uniform in thickness. The upper strap is decorated with two simulated gemstones. The applicable subheading for Item# 61537565 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 having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics: other. 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 Richard Foley at (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division