CLA-2-64:RR:NC:SP:247
Mr. Troy D. Crago
Atico International USA, Inc.
501 South Andrews Avenue
Ft. Lauderdale, FL 33301
RE: The tariff classification of footwear from China
Dear Mr. Crago:
In your letter dated June 25, 2008 you requested a tariff classification ruling for two clog-type sandals, which you state are for wear by both men and women, identified as item #’s A020HA00060 and A020HA00061.
The submitted samples are two half pairs of slip-on unisex wear EVA plastic molded clog sandals with predominately rubber/plastic material uppers and outer soles. The sandals both have a closed toe and open heel and detachable fuzzy textile fleece lining that extend outward from the topline to form 1½-inch wide external surface area material upper collars. Item # A020HA00060 has a topline collar with most of the textile fleece covered, as you state, by a layer of stitched-on PU plastic material, so that the exposed textile fleece accounts for less than 10% of the external surface area of the upper. Item # A020HA00061 has a topline collar mostly of textile fleece material which accounts for over 10% of the external surface area of the upper.
The applicable subheading for the unisex sandal, item # A020HA00060, will be 6402.99.3165, 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 is not “sports footwear’; 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; and which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather. The rate of duty will be 6% ad valorem.
The applicable subheading for the unisex sandal, item #A020HA00061, will be 6402.99.4060, HTSUS, which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including accessories or reinforcements); and which has open toes or open heels. The rate of duty will be 37.5% 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/.
We are returning the samples as you requested.
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