The tariff classification of footwear from Vietnam

N254689 July 11, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.91.4061 Mr. Kurtis Walter Payless Shoe Source Worldwide Inc. 3231 Southeast Sixth Avenue Topeka, KS 66607 RE: The tariff classification of footwear from Vietnam Dear Mr. Walter: In your letter dated June 18, 2014 you requested a tariff classification ruling. The instant sample, identified as SR# 0705414C1, is a girl’s open toe/closed heel above the ankle sandal. The upper is comprised of straps that are stated to be made from a plastic-coated textile material. It has a functional ankle strap with a hook and loop closure on the lateral side and a “zipper” closure at the back. The upper strap is decorated with two metal bows and four small metal rectangular pieces. Each is attached by a single rivet. The metal bows and rectangular pieces are considered “loosely attached appurtenances” and are excluded from the external surface area of the upper. The outer sole is made from rubber/plastics. Via the phone you provided an F.O.B. value of over $3.00 but not over $6.50/pair. The upper of this sandal, constructed from straps of textile material which have been completely covered with rubber/plastics, will be considered rubber/plastics for tariff purposes as enumerated in Note 3(a) to Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS), which states, “the terms ‘rubber’ and ‘plastics’ include woven fabrics or other textile products with an external layer of rubber or plastics being visible to the naked eye.” The applicable subheading for the girl’s sandal, SR# 0705414C1, will be 6402.91.4061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics; which is not “sports footwear”; which covers the ankle; in which the upper’s external surface area is over 90% rubber and/or plastics (including accessories and reinforcements); except footwear having a foxing or a foxing-like band 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. 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 Director National Commodity Specialist Division