CLA-2-64:RR:NC:SP:247 K84466
Ms. Lyn Antunes
Norman Kreiger, Inc.
5761 W. Imperial Hwy.
Los Angeles, CA 90045
RE: The tariff classification of footwear from China
Dear Ms. Antunes:
In your letter dated March 22, 2004, on behalf of Interpacific Corporation, you requested a tariff classification ruling.
The submitted half pair sample, identified as Style EVAIS/8030, is a women’s open-toe, open-heel slip-on sandal. The sandal has an upper consisting of a single, wide strap-like band across the instep that has an external surface area entirely covered by a layer of fibrous textile material that you state is of a polyester textile fiber flocking. The sandal also has a contour molded footbed insole faced with this same textile fiber flocking material and a molded rubber/plastic bottom/sole.
The applicable subheading for the sandal identified as Style AVAIS/8030 will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), 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. The rate of duty will be 37.5% ad valorem.
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