The tariff classification of footwear from China

N244461 August 8, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Ms. Sandy Pray JAG Footwear, Accessories and Retail Corporation 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of footwear from China Dear Ms. Pray: In your letter dated July 22, 2013 you requested a tariff classification ruling. The submitted half-pair sample identified as style name “BRITIN,” is a women’s closed-toe/ closed-heel slip-on “flat” shoe with a one-piece molded PVC rubber or plastics outer sole and upper. The upper features three vent holes on the medial side and a decorative bow attached to the vamp with minimal stitching. The shoe does not have a foxing or a foxing-like band and is not “protective.” You suggest that the shoe be classified under subheading 6402.99.2760, Harmonized Tariff Schedule of the United States (HTSUS), which provides for; Sandals and similar footwear of plastics, produced in one-piece by molding. We disagree with this suggested classification because the submitted sample is not like a sandal or similar footwear. The BRITTIN does not have an open-toe, an open-heel, or an outer sole held to the foot with straps. The applicable subheading for the women’s slip-on flat shoe, style name “BRITIN” will be 6402.99.3165, 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. 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division