The tariff classification of footwear from China

N191476 December 2, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Mr. Steve Crisafi Daco Corporation P.O. Box 55 Pismo Beach, CA 93448 RE: The tariff classification of footwear from China Dear Mr. Crisafi: In your letter dated October 28, 2011 you requested a tariff classification ruling for three styles of women’s thong sandals. The submitted samples identified as style numbers C10-83417, C10-83413 and B09-83011, are women’s open toe/heel thong sandals having rubber or plastics outer soles. The “V” shaped strap uppers consist of PU (polyurethane) and PVC (polyvinyl chloride) rubber or plastics and feature decorative plastic “jewelry” securely stitched to them. You question whether this decorative jewelry is considered a “loosely attached appurtenance.” We disagree with this assertion based on their secure method of attachment to the uppers. However, the issue as to whether this plastic jewelry is a loosely attached appurtenance is immaterial in this matter since their exclusion as a loosely attached appurtenance or their inclusion as an accessory or reinforcement when determining the subheading renders the external surface area of the uppers to be over 90% rubber or plastics in either situation. The applicable subheading for style numbers C10-83417, C10-83413 and B09-83011, women’s thong sandals 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: 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