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NY L89283




January 4, 2006

CLA-2-64:RR:NC:247: L89283

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18

Ms. Kathy A. Quintano
Footstar
933 MacArthur Blvd.
Mahwah, NJ 07430

RE: The tariff classification of footwear from China

Dear Ms. Quintano:

In your letter dated December 22, 2005 you requested a tariff classification ruling for a sandal. You have submitted a sample of a shoe that you describe as an “infants pu double Velcro sandal, stock number 50474.” The shoe is an open toe, open heel sandal with an outer sole and upper of rubber or plastics. You have not provided external surface area measurements for the component materials of the upper. However, a visual examination indicates that rubber/plastics material comprise over 90 percent of the external surface, including accessories or reinforcements.

The applicable subheading for stock number 50474 will be 6402.99.18 Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, not covering the ankle; having uppers of which over 90% of the external surface area is rubber or plastics (including any accessories or reinforcements), not having a foxing or foxing-like band, other. The rate of duty will be 6 percent 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,

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