The tariff classification of footwear from China

N248190 December 20, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165, 6402.99.3171 Mr. Jay Lerner Clawz Shoes, LLC 10936 N. Port Washington, #102 Mequon, WI 53092 RE: The tariff classification of footwear from China Dear Mr. Lerner: In your electronic ruling submitted on November 22, 2013 you requested a tariff classification ruling for adult and children’s footwear. The photographs provided by you (no style name/number provided) depict a “unisex” closed toe/open heel “clog-like” shoe (in the shape of an animal’s claw) manufactured with a 100% EVA unit molded rubber or plastics upper and outer sole. The upper features vent holes or openings along the forefoot and a separate rubber or plastics heel strap attached to its sides by two round plastic rivets. The applicable subheading for the unisex clog-like shoe for adults 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. The applicable subheading for the same shoe for children will be 6402.99.3171, 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: other. 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, Gwenn Klein-Kirschner Acting Director National Commodity Specialist Division