The tariff classification of footwear from China

N240017 April 19, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Ms. Christina Stemley Eddie Bauer 10401 NE 8th Street, Suite 500 Buelleview, WA 98004 RE: The tariff classification of footwear from China Dear Ms. Stemley: In a letter dated March 5, 2013, filed on your behalf by Vandegrift Forwarding, Inc., a tariff classification ruling was requested. The submitted half-pair sample identified as item #057-1618, is a women’s open toe/heel flip-flop thong sandal with rubber or plastics outer sole. The V-shaped strap upper has a “plastic foam” overlay stitched to a textile substrate and a textile thong which goes between the first and second toes. This overlay is lasted under and cemented to the top of the outer sole and adds structural strength to the upper. Consequently, the plastic foam overlay is the constituent material having the greatest external surface area of the upper. The textile thong does not account for more than 10 percent of the upper’s external surface area. The applicable subheading for the women’s thong sandal, item #057-1618 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 (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: 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