The tariff classification of footwear from China

N245560 September 24, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Ms. Wynoka Harris Skechers, USA 225 Manhattan Beach Blvd. Manhattan Beach, CA 90266 RE: The tariff classification of footwear from China Dear Ms. Harris: In your letter dated August 20, 2013 you requested a tariff classification ruling. The submitted sample identified as style #38326, is a women’s open-toe/open-heel platform wedge sandal with a rubber or plastics outer sole. You state that the rubber or plastics platform wedge is wrapped in cork which precludes its classification as footwear made on a base or platform of cork. We agree with this contention. The upper consists of a rubber or plastics band across the vamp and a rubber or plastics strap at the rear of the sandal. Attached to this rear strap is another strap which crosses the front of the ankle with a conventional buckle closure on its lateral side. The sandal is not “protective” and does not have a foxing or a foxing-like band. The applicable subheading for the women’s platform wedge sandal, style #38326 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/. 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