The tariff classification of footwear from China

N236837 January 25, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Ms. Lorianne Aldinger Rite Aid P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of footwear from China Dear Ms. Aldinger: In your letter dated December 19, 2012 you requested a tariff classification ruling. The submitted sample identified as item number #9015466 “Women’s Striped Sandal,” is a pair of women’s open toe/open heel thong sandals with rubber or plastics outer soles. The “V”- shaped rubber or plastics strap uppers feature an ornamental layer of plastic “glitter” which completely obscures the uppers’ external surface. The ends of the upper straps and thongs are assembled to the sole with plugs which penetrate the outer soles.  The applicable subheading for the women’s thong sandals identified as item number #9015466 “Women’s Striped Sandal” 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: 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