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NY N010929




May 25, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6405.90.9000

Mr. Timothy W. Mackall
Nickal Technologies, Inc.
1725 Handball Lane, Suite C
Indianapolis, IN 46260

RE: The tariff classification of footwear from Vietnam

Dear Mr. Mackall:

In your letter dated May 2, 2007 you requested a tariff classification ruling.

The submitted sample, identified only as “Mackall Sample #A,” is a women’s open-toe, open-heel slip-on fashion sandal with uppers of rubber/plastics materials assembled by functional stitching. The shoe has a 4-inch high rubber/plastic spike heel, a rubber/plastic midsole and an outer sole comprised of both wood and rubber/plastic materials, with wood being the constituent material of the outer sole that has the greatest surface area in contact with the ground.

The applicable subheading for the women’s shoe, identified as the “Mackall Sample #A,” will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear, other, other. The rate of duty will be 12.5% 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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