The tariff classification of footwear from Taiwan

N255031 July 17, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Ms. Amy Hess World Exchange, Inc. 8840 Bellanca Ave, Suite 3 Los Angeles, CA 90045 RE: The tariff classification of footwear from Taiwan Dear Ms. Hess: In your letter dated July 5, 2014 you requested a tariff classification ruling on behalf of your client Cobian Corporation. The submitted sample identified as style # CAM14 “Cambria,” is a women’s espadrille styled slip-on shoe with a rubber or plastics outer sole. The predominantly textile upper features a plastic coating which completely covers and obscures the underlying textile material, thereby constituting an external surface area of rubber or plastics for tariff classification purposes. The interior of the shoe is lined with faux shearling that does not measure more than ½ inch. The shoe does not have a foxing or a foxing-like band and is not “protective.” You provided an F.O.B. value of $10.00 per pair. The applicable subheading for the style # CAM14 “Cambria” 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. 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