The tariff classification of footwear from Italy and China

N129000 November 18, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165, 6403.99.90, 6405.90.9000 Ms. Vicky Lee J. Crew Group, Inc. 770 Broadway, 11th Floor New York, NY 10003 RE: The tariff classification of footwear from Italy and China Dear Ms. Lee: In your letter dated October 21, 2010 you requested a tariff classification ruling for three thong sandals and a slip-on shoe. The submitted half-pair sample identified as style #D162228, is an open toe/open heel lace-up thong sandal with a unit molded outer sole composed of rubber/plastics. The separately attached rubber/plastic strap upper which completely encircles the back of the foot, features lacing at the top of the instep which helps secure the sandal to the wearer’s foot. The applicable subheading for style # D162228, 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 (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other: other: other: for women. The rate of duty will be 6 percent ad valorem. The two submitted half-pair samples identified as style #D163536 and style #D158302 are women’s and girl’s open toe/open heel thong sandals, respectively, with outer soles composed of rubber/plastics. The separately attached leather strap uppers feature extensive ornamentation which adorns (but does not completely cover) their uppers and has, as stated by you, an F.O.B. value of $37.00 and $13.50/pair, respectively. The applicable subheading for both style #D163536 and style #D158302 will be 6403.99.90, 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; other: other: not welt footwear; for other persons: valued over $2.50/pair. The rate of duty will be 10% ad valorem. The submitted half-pair sample identified as style #D162244, is a women’s closed toe/closed heel slip-on “ballet flat” shoe with an outer sole composed of leather. The upper is composed predominately of woven straw, which you identify as natural “raffia” and features suede accents at the toe, heel and top line of the shoe. The applicable subheading for style # D162244 will be 6405.90.9000, HTSUS, which provides for footwear in which the upper’s external surface is not predominately leather, composition leather, textile materials or rubber or plastics and which is not disposable footwear designed for one time use. The rate of duty will be 12.5% 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