The tariff classification of footwear from China

N252544 May 13, 2014 CLA-2-64:OT:RR:NC:1:447 CATEGORY: Classification TARIFF NO.: 6402.99.31.65 Ms. Sandy D. Marsh Import/Export Manager Totes Isotoner Corp. 9655 International Boulevard Cincinnati, OH 45246 RE: The tariff classification of footwear from China Dear Ms. Marsh: In your letter dated April 16, 2014 you requested a tariff classification ruling. The submitted photographs (no name provided) are a unisex open toe/open heel sandals identified as Styles 2C089-E and 8J234-O. Style # 2C089-E is a thong sandal with a rubber or plastics outer sole and the upper which is over 90% plastic and the remaining nylon which does not account for more than 10% of the external surface area of the uppers. Style #8J234-O is a sandal with a rubber or plastics outer sole and the upper is over 90% plastic and the remaining polyester which does not account for more than 10% of the external surface of the uppers. Both sandals are neither protective nor do they have a foxing or a foxing-like band. The applicable subheading for Styles 2C089-E and 8J234-O 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: STACEY.KALKINES@CBP.DHS.GOV. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division