The tariff classification of footwear from Indonesia

N124615 October 18, 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 ruling request dated September 21, 2010 you requested a tariff classification ruling for thong sandals. This ruling is being issued based upon the accuracy of your statements regarding the identity of the component materials, by percentage, used to manufacture these sandals. This information may be verified at the time of importation. The illustrative sample identified in descriptive literature as style “Esti,” 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 produced by stitching a cow leather overlay to an unidentified lining material. However, in subsequent correspondence with this office, you state that a decision was made to manufacture the upper without this lining material. The other piece of the upper begins at the thong and extends upward to the instep. This piece contains a “slotted eyelet” at the top that the instep strap portion of the upper passes through, thereby joining the two pieces together. Consequently, the external surface area of the two piece upper is composed of cow leather. Both parts of the upper are decorated with what you describe as hand painted “batik” embellishment. You state that the sandal has an F.O.B. value of $4.50 - $5.50 per pair. The applicable subheading for style “Esti” 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