CLA-2-64:OT:RR:NC:N4:447

Ms. Nancy Abernathy
Phoenix International Freight Services, Ltd.
4659 World Parkway Circle
St. Louis, MO 63134

RE: The tariff classification of women’s sandals from China

Dear Ms. Abernathy:

In your letters dated April 13, 2010, and May 12, 2010, you requested a tariff classification ruling on behalf of Footwear Unlimited Inc., Court Fenton, MO.

Samples were sent with your May correspondence. The White Mountain woman’s thong sandal has a y-shaped upper comprised of leather. Three types of plastic beads, arranged in an elaborate pattern, completely cover the upper except where it is stitched to the leather. The plastic beads are considered more than mere accessories and make up the external surface area of the upper. The foot bed and upper are lined with suede and the contoured midsole is made of cork. The outer sole is rubber/plastics.

The applicable subheading for the White Mountain woman’s sandals will be 6402.99.2560, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which both the upper's and outer sole's external surface is predominately rubber and/or plastics: which does not cover the ankle: in which the upper's external surface area measures over 90% rubber and/or plastics (including accessories or reinforcements): which does not have a foxing-like band: which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather: and which is made on a base or platform of cork: for women. The rate of duty will be 12.5% ad valorem.

The Audrey Brook is a woman’s thong sandal with an ankle strap made of rubber/plastics and a metal buckle closure. The strap in the center of the vamp is ornamented with various plastic beads and shapes that do not obscure the upper. The simulated wood heel and outer sole is made of rubber/plastics.

The applicable subheading for the Audrey Brook 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: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics: other: for women. 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 Stacey Kalkines at (646) 733-3042.


Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division