The tariff classification of footwear from China

N247934 December 12, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3145 Mr. Shantel Rickard GSM Operations PTY 1 Billabong Place Burleigh Heads, QLD 4220 RE: The tariff classification of footwear from China Dear Mr. Rickard: In your electronic ruling request submitted on November 15, 2013 you requested a tariff classification ruling for a men’s thong sandal. This ruling is being issued based upon the accuracy of your statements regarding the identity of the component materials and the construction of this sandal. This information may be verified at the time of importation. Style “Hummer DLX” is identified by you as a men’s open toe/open heel thong sandal with a rubber or plastics sole/outer sole. You state that the V-shaped strap upper consists of rubber or plastics overlays that are stitched to a textile substrate and lasted under and cemented to the top of the mid-sole, thereby adding structural strength to the upper. You further state that the upper is not attached to the sole by plugs which penetrate the outer sole. The applicable subheading for the men’s thong sandal, style “Hummer DLX” will be 6402.99.3145, 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% of the external surface area (including accessories or reinforcements) is rubber or plastics; which does not have a foxing or foxing-like band; which is not protective against water, oil, grease or chemicals or cold or inclement weather; other: other: other: for men: other. The rate of duty will be 6% 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, Gwenn Klein-Kirschner Acting Director National Commodity Specialist Division