The tariff classification of footwear from China

N245288 September 18, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Mr. Saul Rabinowitz ArtCraft Company, Inc. 309 Pennsylvania Avenue Concorde, Ontario L4K 5R9 RE: The tariff classification of footwear from China Dear Mr. Rabinowitz: In your letter dated August 12, 2013 you requested a tariff classification ruling. The submitted sample (no style name/number provided), is a women’s open toe/open-heel “clog” with a rubber or plastics outer sole and upper. The upper has numerous vent holes or openings at the vamp, instep and forefoot and plastic rivets on either side for the attachment of a heel strap. The heel strap will be imported separately from the clog. The applicable subheading for the women’s clog 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. 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/. The merchandise for which you have requested a binding ruling may be subject to an ITC exclusion order dealing with certain foam footwear, i.e. clogs that have the provision for the attachment of a heel strap (ITC Investigation No. 337-TA-567). The determination of whether your merchandise is subject to the ITC Exclusion Order will be made independently of the tariff classification ruling. For further information on admissibility please contact your local U.S. Customs and Border Protection office prior to importation of the goods. If you require a written ruling on whether the exclusion order applies to your merchandise, you should submit a ruling request with a sample to the following office: U.S. Customs and Border Protection, IPR, Office of Regulations and Rulings, 90 K Street NE, Washington, DC 20229. 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, Myles B. Harmon Acting Director National Commodity Specialist Division