The tariff classification of footwear from China

N026275 April 28, 2008 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.2760 Ms. Kim Gurski Under Armour Inc. Tide Point 1020 Hull Street Baltimore, MD 21230 RE: The tariff classification of footwear from China Dear Ms. Gurski: In your letter dated April 11, 2008 you requested a tariff classification ruling. The submitted half pair sample, identified as men’s style #1200739-A “UA Locker Slide,” is a one-piece molded plastic upper, plastic sole slip-on sandal that does not cover the ankle. The sandal has open-toes and open-heels and has vent holes around the outer perimeter of the molded plastic sole. You state that this is a men’s sandal, but we have determined that it is the type of footwear that is intended to be commonly worn by both sexes. Since there is no indication provided that a comparable style is offered for women, a determination that the footwear is commonly worn by both sexes will trigger a “unisex” classification treatment. The applicable subheading for the sandal identified as style #1200739-A “UA Locker Slide” will be 6402.99.2760, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, with outer soles and uppers of rubber or plastics; which does not cover the ankle; which has an upper with an external surface area that measures over 90% rubber or plastics (including any accessories or reinforcements); which does not have a foxing-like band; which is not designed to be a protection against water, oil, or cold or inclement weather; and which is a sandal and/or similar footwear of plastics, produced in one piece by molding…for women(or unisex). The rate of duty will be 3% 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 sample 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