The tariff classification of footwear from China

N132160 December 2, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Mr. Curtis Dong The Topline Corporation 13150 SE 32nd Street Bellevue, WA 98005 RE: The tariff classification of footwear from China Dear Mr. Dong: In your electronic ruling submitted on November 9, 2010 you requested a tariff classification ruling for a women’s thong sandal. The illustrative sample identified in descriptive literature as Topline’s pattern number DW312867, is a women’s open toe/open heel thong sandal with a unit molded outer sole composed of polyvinyl chloride (PVC) rubber/plastics. The separately attached upper is composed of polyurethane (PU) rubber/plastics and is almost completely covered with thirty individual PU “flowers,” each one attached to the upper with one to two stitches. You state that these flowers are strictly ornamental and that their removal will not render the sandal unserviceable as footwear. Consequently, you request that this ornamentation be considered a “loosely attached appurtenance” and excluded from the external surface area measurement of the upper. You suggest classification under subheading 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics. Since this subheading has an “add back” provision for accessories or reinforcements, (ornamentation being an exemplar of such) and since the ornamental flowers have an external surface area of rubber/plastics, the external surface area of the upper will be rubber/plastics (notwithstanding the issue of whether the flowers are loosely attached appurtenances). We agree with your suggested classification. The applicable subheading for Topline’s pattern number DW312867, women’s thong sandal will be 6402.99.3165, 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: not having a foxing or foxing-like band; not 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: 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