The tariff classification of parts of footwear from China and Brazil

N181656 September 15, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6406.99.1580 Mr. Chris Peterson Transmodal Corporation 960 Route 22, Suite 209 Fox River Grove, IL 60021 RE: The tariff classification of parts of footwear from China and Brazil Dear Mr. Peterson: In your undated letter submitted on behalf of your client, Zigi USA, LLC, you requested a tariff classification ruling. The submitted half pair sample identified as a women’s sandal (no style name/number), is a complete sandal with a rubber or plastics outer sole and a jute mid/inner sole. The upper is described by you as a removable/interchangeable fabric “strap” which is threaded through three fabric loops stitched to the top of the sole. You state, however, that this fabric strap will not be imported with the sole. Consequently, the sample merchandise does not constitute “footwear” under Headings 6401 to 6405 of the Harmonized Tariff Schedule of the United States (HTSUS) and is properly classified as “parts of footwear” under Heading 6406, HTSUS. It is Customs position that only the lower surface of the sample can properly be called an “outer sole” while the piece in its entirety (a jute mid/inner sole) is more appropriately classified as “a bottom” (i.e., a part of footwear upon which the foot rests but which does not extend up the sides of the foot). The applicable subheading for the separately imported sandal bottom will be 6406.99.1580, HTSUS, which provides for parts of footwear; other than outer soles and heels of rubber or plastics; of textile materials other than man-made fibers; other than leg warmers. The rate of duty will be 14.9% 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