The tariff classification of footwear from China

N220361 June 28, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Ms. Sandy Pray JAG Footwear, Accessories and Retail Corporation 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of footwear from China Dear Ms. Pray: In your letter dated June 4, 2012 you requested a tariff classification ruling. The submitted half-pair sample identified as style name “Happily2,” is a women’s closed-toe/heel slip-on shoe with a rubber or plastics upper. The upper has two vent holes on the medial side and features a decorative rubber or plastics floral ornament that is attached to the vamp by a single rivet (known as a “loosely attached appurtenance”) and is excluded from the upper’s external surface area. Incorporated into the upper is a separate combination insole/outersole component, the latter of which protrudes through two openings in the bottom of the upper. You state in your letter that the shoe is single molded and suggest classification under subheading 6402.99.2760, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “sandals and similar footwear of plastics, produced in one piece by molding.” We disagree with this suggested classification based upon its two piece construction. The shoe does not have a foxing or a foxing-like band and is not “protective.” The applicable subheading for the women’s slip-on shoe, style name “Happily2” will be 6402.99.3165, 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 women. 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