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NY N020990




January 9, 2008

CLA-2-64:OT:RR:NC:SP:247

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.4060

Ms. Melissa Fox
Barthco International, Inc.
5101 S. Broad Street
Philadelphia, PA 19112-1404

RE: The tariff classification of footwear from China

Dear Ms. Fox:

In your letter dated December 14, 2007, on behalf of Nine West, Inc., you requested a tariff classification ruling.

The submitted sample identified as style “Travelwarm” is a women’s slip-on open-heel clog-like shoe with a predominately rubber/plastics material upper that does not cover the ankle and with a rubber/plastic sole. The shoe, as you state, features a removable man-made textile lining. This removable textile material liner serves as an insole and it also extends outward and around the upper’s topline opening to form an approximately one inch wide fleece-like textile ankle collar held onto the outside of the upper by hook-and-loop fasteners. We have determined, based on visual estimates, that the external surface area of the upper of this shoe is not over 90% rubber and plastics with all accessories and reinforcements included. Therefore your suggested classification under subheading 6402.99.2760, HTSUS, is not applicable.

The applicable subheading for this women’s shoe identified as style “Travelwarm” will be 6402.99.4060, 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 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/.

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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