The tariff classification of footwear from China

N219960 June 29, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3171 Mr. John B. Pellegrini McGuireWoods, LLP 1345 Avenue of the Americas, 7th Flr. New York, NY 10105-0106 RE: The tariff classification of footwear from China Dear Mr. Pellegrini: In your letter dated June 1, 2012 you requested a tariff classification ruling on behalf of your client, Payless ShoeSource, Inc. The submitted half-pair sample identified as lot #96471, is an infant’s closed toe/open heel sandal with a rubber or plastics outer sole. The two piece rubber or plastics upper has a hook and loop strap closure which originates on the rear section of the medial side, passes through the front section at the instep and secures itself on the lateral side. The only portion of the upper that is not rubber or plastics is a textile pull tab (an accessory or reinforcement) at the heel which accounts for less than two percent of its external surface area. The sandal does not have a foxing or a foxing-like band and is not “protective.” The applicable subheading for the infant’s sandal, lot #96471 will be 6402.99.3171, 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% of the external surface area (including accessories or reinforcements) is rubber or plastics; which does not have a foxing or foxing-like band; which is not protective against water, oil, grease or chemicals or cold or inclement weather; other: other: other: other. The rate of duty will be 6% 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