The tariff classification of footwear from China

N210662 April 20, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3145, 6402.99.3171 Mr. Peter Salvato Import Commodity Group, Ltd. 500 Merrick Road Lynbrook, NY 11563 RE: The tariff classification of footwear from China Dear Mr. Salvato: In your letter dated March 1, 2012 you requested a tariff classification ruling on behalf of your client, Team Beans, LLC., for men’s and boys “shower” sandals. The submitted sample identified as style FFSSMB12PH “Men’s Shower Sandal,” is a pair of men’s flip-flop sandals with EVA rubber or plastics outer soles and uppers. The uppers consist of two straps with Velcro® closures across the instep, which when closed, secures the sandal to the wearer’s foot. The applicable subheading for the men’s sandals, identified as style FFSSMB12PH “Men’s Shower Sandal” will be 6402.99.3145, 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 men: other. The rate of duty will be 6 percent ad valorem. The applicable subheading for the same pair of sandals in boy’s sizes will be 6402.99.3171, HTSUS. 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, Thomas J. Russo Director National Commodity Specialist Division