The tariff classification of footwear from China

N167775 June 20, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Mr. Ron Kenigsberg Miz Mooz, Inc. 390 Broadway New York, NY 10013 RE: The tariff classification of footwear from China Dear Mr. Kenigsberg: In your electronic ruling request submitted on May 24, 2011 you requested a tariff classification ruling for two footwear items. The illustrative sample identified by you in the descriptive literature as “Flipsters Flats,” is a women’s closed toe/heel slip-on “ballet flat” shoe with an injection molded rubber/plastic outer sole and a plastic polyurethane upper. You state that there is a small piece of elastic which encircles the top line of the upper, presumably to hold the shoe to the wearer’s foot. The applicable subheading for the “Flipsters Flats” 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. 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/. With regard to the women’s flip-flops, we cannot classify this item based upon the illustrative and descriptive information provided by you. In order for us to issue a classification ruling on what you identify as “Flipsters,” you must provide a sample. In addition to the sample, please provide a complete description involving the manufacturing process of the upper component which you describe as synthetic plastic (polyester). When this information is available, you may wish to consider resubmission of your request for this item. 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