CLA-2-64:OT:RR:NC:N4:447
Ms. Alice Liu
Atico International, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301
RE: The tariff classification of footwear from China
Dear Ms. Liu:
In your letter dated July 11, 2012 you requested a tariff classification ruling.
The submitted half-pair sample identified as item number “A020AA01490,” is an infant’s open toe/open heel fashion thong sandal with a rubber or plastics outer sole. The rubber or plastics Y-shaped upper has an ankle strap attached to it with a hook and loop closure on the lateral side. Attached to the Y-shaped portion of the upper are decorative metal studs (accessories or reinforcements) which account for more than 10 percent of the external surface area of the upper.
The applicable subheading for the infant’s fashion thong sandal, item number “A020AA01490,” will be 6402.99.4980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: not having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics; footwear with open toes or open heels; other: other: other. The rate of duty will be 37.5 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 Stacey Kalkines at (646) 733-3042.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division