The tariff classification of footwear from China

N100496 April 30, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Mr. Troy D. Crago-Edwards Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of footwear from China Dear Mr. Crago-Edwards: In your letter dated April 5, 2010 you requested a tariff classification ruling for a women’s thong sandal. The submitted sample identified by you as Item #A020BA00276, is a women’s size 5-10 open toe/open heel sandal having an outer sole composed of what you describe as fabric embedded EVA (ethylene vinyl acetate) rubber/plastics. However, visual magnification shows the outer sole to be composed of rubber/plastics which predominates as the constituent material having the greatest surface area in contact with the ground. The “Y” shaped upper is composed of polyurethane (PU) rubber/plastics and incorporates a satin textile floral decoration secured to its center by minimal stitching, the removal of which would not render the sandal unserviceable. This decorative ornament is considered a “loosely attached appurtenance” and is excluded from external surface area measurement. The applicable subheading for Item #A020BA00276, women’s sandal will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics: other: other: other: for women: other. The rate of duty will be 6 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