Mr. Fernando Ramos
Avon Products, Inc.
1251 Avenue of the Americas
New York, NY 10020-1196
RE: The tariff classification of footwear from China
Dear Mr. Ramos:
In your letter dated January 30, 2007, you requested a tariff classification ruling for an open-toe/heel “pedi” sandal identified as Style PP 1045118. The submitted sample has an outer sole and upper of rubber/plastics.
The applicable subheading for Style PP 1045118 will be 6402.99.3110, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles and uppers of rubber/plastics: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber/plastics, not having a foxing or foxing-like band and not protective: other, house slippers. The general 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.
Robert B. Swierupski