The tariff classification of footwear from China

N221340 July 9, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Ms. Alice Liu Atico International, Inc. 501 So. Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of footwear from China Dear Ms. Liu: In your letter dated June 6, 2012 you requested a tariff classification ruling for two styles of women’s sandals. The submitted half-pair sample identified as item #A020BA04036 “Ladies Fashion Zori,” is a women’s open toe/heel thong sandal with a polyvinyl chloride (PVC) rubber or plastics sole/outer sole. The “V” shaped PVC rubber or plastics strap upper is decorated with a textile floral ornament attached to its center. We consider this ornament to be a “loosely attached appurtenance” which is excluded from the external surface area measurement of the upper. We do not consider this to be a “zori” because it does not meet the requirements of “zori” footwear as stated in Treasury Decision (T.D. 93-88) Footwear Definitions. The submitted half-pair sample identified as item #A020BA03671 “Ladies Fashion Sandal,” is a women’s open toe/heel thong sandal with a thermoplastic rubber (TPR) rubber or plastics outer sole. The “T” shaped polyurethane (PU) rubber or plastics strap upper features an ankle strap with a conventional buckle closure on its lateral side which helps secure the sandal to the wearer’s foot. The applicable subheading for both women’s sandals, item #’s A020BA04036 and A020BA03671 “Ladies Fashion Zori” and “Ladies Fashion Sandal” respectively, 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; not having a foxing or a foxing-like band and not protective; 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, Thomas J. Russo Director National Commodity Specialist Division