The tariff classification of footwear from China

N205386 March 21, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.20.0000, 6404.19.3915 Mr. Gregory Fields Vera Bradley Designs 11222 Stonebridge Road Roanoke, IN 46783 RE: The tariff classification of footwear from China Dear Mr. Fields: In your letter dated February 20, 2012 you requested a tariff classification ruling for two styles of women’s footwear. The submitted sample identified by you as item #12161, is a pair of women’s open-toe/heel flip-flop thong sandals. The “V” shaped strap upper on each sandal consists of a single molded piece of rubber or plastic and a thong which goes between the first and second toes. The upper straps and thong are assembled to the sole by means of plugs which penetrate the outer sole. The rubber or plastics soles are approximately uniform in thickness. The thickest point is neither more than 3/8 of an inch thicker than the thinnest point nor more than 35 percent thicker than the thinnest point. They do not have separate insoles. The applicable subheading for the women’s thong sandals, item #12161 will be 6402.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: footwear with upper straps or thongs assembled to the sole by means of plugs (zoris). The rate of duty will be Free. The submitted half-pair sample identified as concept number “C 903,” is a women’s closed toe/open heel house slipper with a 100% polyester fleece textile material upper. This item was previously ruled upon by this office but is being resubmitted by you because of a “design change” with regard to the outer sole. You have submitted an outer sole of 100% thermo plastic rubber (TPR) which will be attached to the polyester fleece upper and will constitute the constituent material having the greatest external surface area in contact with the ground when worn. The applicable subheading for the women’s house slipper, concept number “C 903” will be 6404.19.3915, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: footwear with open toes or open heels; footwear that is more than 10 percent by weight of rubber or plastics; other: house slippers. 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, Thomas J. Russo Director National Commodity Specialist Division