The tariff classification of footwear from Hong Kong

N165335 June 6, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.3560 Ms. Amy Hess World Exchange, Inc. 8840 Bellanca Avenue Los Angeles, CA 90045 RE: The tariff classification of footwear from Hong Kong Dear Ms. Hess: In your letters dated April 15, 2011 and May 6, 2011 you requested a tariff classification ruling. The submitted sample identified by you as a ladies flip-flop (no style name), is a pair of women’s open-toe/heel thong sandals with 100% EVA rubber/plastics outer soles. You state that the V-shaped canvas strap uppers are “embellished” with flowers which are glued onto their surface. These textile flowers, which do not completely cover and are securely attached to the uppers, are merely “ornamental” and are excluded from the external surface area measurement of the uppers as “accessories or reinforcements” pursuant to Note 4(a) to Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS). Consequently, the constituent material having the greatest external surface area of the uppers is textile. The applicable subheading for the women’s flip-flop thong sandals will be 6404.19.3560, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: not sports footwear; footwear with open toes or open heels; footwear that is not less than 10 percent by weight of rubber or plastics; other: for women. The rate of duty will be 37.5 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