The tariff classification of footwear from Indonesia

N123199 October 13, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6403.99.9065 Mr. James P. McNamee Sandal World, Inc. 2740 SW Martin Downs Blvd., #119 Palm City, FL 34990 RE: The tariff classification of footwear from Indonesia Dear Mr. McNamee: In your electronic ruling request submitted on September 14, 2010 you requested a tariff classification ruling. The illustrative sample identified in descriptive literature as style “Daywi,” is a women’s open toe/open heel thong sandal with an outer sole composed of rubber/plastics. The two piece upper consists of a strap across the instep of nylon material with a cow leather overlay stitched to it. This overlay appears to be lasted under and cemented to the top of each side of the outer sole, providing structural strength to the upper. The other piece of the upper begins at the thong and extends upward to the instep and appears to be joined to the strap on the lateral (outside) side of the sandal by a plastic flower and rivet. This piece also consists of nylon material with cow leather stitched to it. Both parts of the upper are decorated with what you describe as hand painted “batik” embellishment. The external surface area of the upper is predominately leather for tariff classification purposes. You state that the sandal has an F.O.B. value of $4.50 - $5.00 per pair. The applicable subheading for style “Daywi” will be 6403.99.9065, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of leather: with outer soles of rubber or plastics; not covering the ankle; other: not welt footwear; for other persons: valued over $2.50/pair: other: other: for women: other. The rate of duty will be 10% 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