The tariff classification of footwear from China

N250422 March 18, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Mr. Young Liu Deltamax Customs Service 10834 S. La Cienega Blvd. Inglewood, CA 90304 RE: The tariff classification of footwear from China Dear Mr. Liu: In your letter dated February 10, 2014 you requested a tariff classification ruling for two styles of women’s thong sandals. The submitted samples identified as style names “Dora-17” and “Sophia-9,” are women’s open toe/open heel thong sandals having rubber or plastics outer soles. The rubber or plastics “Y” and “O” shaped strap uppers, respectively, each feature decorative metal ornamentation securely attached to them which does not account for more than 10 percent of the uppers’ external surface area. The sandals do not have a foxing or a foxing-like band and are not “protective.” The applicable subheading for the women’s thong sandals, style names “Dora-17” and “Sophia-9” 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: other: other: other: for women: 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