The tariff classification of footwear from China

N169341 June 29, 2011 CLA-2-64:OT:RR:NC:N4:447 Ms. Pauline Cheng Evolution Design Lab 5288 Rivergrade Road Irwindale, CA 91706 TARIFF NO.: 6402.99.3165 RE: The tariff classification of footwear from China Dear Ms. Cheng: In your electronic ruling request submitted on June 2, 2011 you requested a tariff classification ruling. The illustration of a sample identified in descriptive literature as style #117-1-38w, is described by you as a women’s open toe/heel “wedge” thong sandal with a rubber/plastic outer sole. The upper consists of five thin plastic straps (two of which are braided), all of which loop through the top of the thong and are attached to the top of each side of the sandal. The sandal features a mid-sole/wedge heel of what appears to be cork material. In a subsequent communication with our office, you stated that the mid-sole/wedge heel is PVC plastic wrapped with a cork laminate. The applicable subheading for style #117-1-38w 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/. 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