The tariff classification of footwear from China

N236867 January 28, 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 24, 2012 you requested a tariff classification ruling for two pairs of women’s thong sandals. The submitted full pair samples identified as “Women’s Polka Dot Sandal,” (pink/white and black/white) are women’s open toe/open heel thong sandals with foamed rubber or plastics soles/outer soles. The “V” shaped strap uppers have rubber or plastics material sewn onto an underlying textile base and have textile thongs which go between the first and second toes. The ends of the upper straps and thongs are attached to the top of the soles and do not have plugs which penetrate the outer soles. The textile thongs do not account for more than 10% of the external surface area of the uppers. The sandals do not have a foxing or a foxing-like band and are not “protective.” The applicable subheading for the women’s thong sandals, “Women’s Polka Dot Sandal” (pink/white and black/white) 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 against water, oil, grease or chemicals or cold or inclement weather; 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