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NY M82359

April 24, 2006

CLA-2-64:RR:NC:247: M82359


TARIFF NO.: 6402.99.30

Ms. Stephanie De Silva
Avon Products, Inc.
1251 Avenue of the Americas
New York, NY 10020

RE: The tariff classification of footwear from China.

Dear Ms. De Silva:

In your letter dated April 6, 2006, you requested a tariff classification ruling for a women’s sandal identified as PP350043. You describe the sample as a “Bejeweled Toe Loop Sandal.” The sandal has an outer sole and upper of rubber/plastics material. The upper consists of a thong strap and toe loop decorated with “faux turquoise stones set in “burnished Silverstone chain.” The decorative stones and chains are accessories or reinforcements and account for more than 10 percent of the external; surface area of the upper.

The applicable subheading for the sandal identified as PP350043 will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber/plastics material: other, not having uppers of which over 90 percent of the external surface area, including accessories or reinforcements, is rubber or plastics, other, footwear with 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.


Robert B. Swierupski

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