The tariff classification of a woman’s sandal from China

N230983 September 6, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.3960 Ms. Sandy Pray JAG Footwear, Accessories & Retail Corporation 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of a woman’s sandal from China Dear Ms. Pray: In your letter dated August 13, 2012, you requested a tariff classification ruling. The submitted half-pair sample identified as style “NILLY3,” is a woman’s open toe/open heel sandal with a rubber or plastics outer sole. The upper consists of two woven 1-1/4 inch-wide straps. One crosses at the vamp and the other at the instep, the ends of which are attached to either side of the top of the insole. Physical examination of the sample reveals these straps, described by you as “burnished calf PU,” are made from strips cut from polyurethane (PU) sheeting. The strips measure not over 5mm in width and are considered to be textile for tariff purposes. There is also a rubber or plastics ankle strap, the ends of which are attached to the instep strap through two metal eyelets and a hook-and-loop closure on the lateral side. The sandal is neither “protective” nor does it have a foxing or a foxing-like band. The applicable subheading for the style “NILLY3” sandal will be 6404.19.3960, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials, footwear with outer soles of rubber or plastics: footwear with open toes or open heels: other: other: for women. 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