The tariff classification of footwear from China

N240620 May 10, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.91.4050 Mr. Curtis Dong Dolce Vita Footwear, Inc. 111 South Jackson Street Seattle, WA 98104 RE: The tariff classification of footwear from China Dear Mr. Dong: In your electronic ruling request submitted on April 10, 2013 you requested a tariff classification ruling. The photograph of the shoe provided by you identified as style #DTMW-00172 “Pembroke,” is a women’s wedge sandal with both a rubber or plastics outer sole and multi-strap upper that covers the ankle. You state that the faux “snake scale” upper is polyurethane (pu) rubber or plastics which covers a textile backing. You contend that although the textile backing can be seen between the snake scales, there is a clear plastic top coat which is applied to and which covers the entire upper (including the textile backing), thereby making the external surface area of the upper rubber or plastics. You provided laboratory test results to confirm this. There is a metal conventional buckle closure on the ankle strap (lateral side) which does not account for more than 10% of the upper’s external surface area. The applicable subheading for the women’s wedge sandal, style #DTMW-00172 “Pembroke” will be 6402.91.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: 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. 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