The tariff classification of footwear from China

N099969 April 28, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.4060, 6403.99.9065 Mr. Michael Spano Michael R. Spano & Co., Inc. 190 McKee Street Floral Park, NY 11001 RE: The tariff classification of footwear from China Dear Mr. Spano: In your letter dated March 18, 2010 you requested a tariff classification ruling on behalf of Kenneth Cole Productions, Inc. for a women’s thong sandal. This ruling is being issued based upon the accuracy of your statement regarding the percentage measurement of the materials used to manufacture this sandal. This information may be verified at the time of importation. The submitted sample which you identify as a women’s “sling” sandal, style “Shelly,” pattern #STD3478-05A, is an open toe/open heel women’s thong sandal with an outer sole composed of rubber/plastics. The instep portion of the upper consists of a 2 ¼” long x ½” wide section of rubber/plastics that connects to the thong (also rubber/plastics) by means of a metal O-ring. There is a 3/8” wide plaited jute “strap” which crosses through and over the upper portion of the instep and attaches to the top of each side of the insole. The sandal is secured to the foot by means of this strap as well as an ankle strap (referred by you as a “sling back”) composed of rubber/plastics with a metal buckle closure on its side. You state that the upper is over 50% plastic if the sling back is counted in the external surface area measurement and suggest classification under subheading 6402.99.4060, Harmonized Tariff Schedule of the United States, (HTSUS). T.D. 93-88 defines the “external surface” of the upper to be “the outside surface of what you see covering the foot (and leg, if applicable) when the shoe is worn.” Consequently, we include the ankle strap in the external surface area measurement of the upper and agree with your suggested classification. You also request classification of the same style sandal, but with leather replacing the rubber/plastics and predominating as the constituent material having the greatest external surface area of the upper. You provide an F.O.B. value of $10.00/pair and suggest classification under subheading 6403.99.9065, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. We also agree with this suggested classification. The applicable subheading for style “Shelly,” pattern #STD3478-05A, women’s sandal will be 6402.99.4060, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: not having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics; footwear with open toes or open heels; other: for women. The rate of duty will be 37.5 percent ad valorem. The applicable subheading for the same style sandal where leather predominates as the constituent material having the greatest external surface area of the upper will be 6403.99.9065, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: not covering the ankle; not welt footwear; for other persons: valued over $2.50/pair: other: for women: other. The rate of duty will be 10 percent 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 Stacey Kalkines at (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division