The tariff classification of footwear from China

N257442 October 3, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.99.4960 Ms. Brenda Bodnar Nine West Holding, Inc. 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of footwear from China Dear Ms. Bodnar: In your letter dated September 12, 2014, you requested a tariff classification ruling. The submitted sample identified as style # UZIMA3, is an open toe/open heel, below-the-ankle, woman’s thong sandal with a rubber or plastics outer sole. The sandal’s upper has rubber or plastics straps over the forefoot and at the ankle with a buckle closure. It features several metal ornaments attached to a metal mesh backing which is sewn to the upper in multiple places. Although the submitted sample has a rubber or plastics outer sole with textile flocking, your letter stated the imported product will have a rubber or plastics outer sole without applied textile. You suggested classification under 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which is the provision for which over 90 percent of the external surface area of the upper (ESAU) is rubber or plastics. We disagree. The area occupied by the metal ornament is included in the ESAU calculation, therefore the ESAU of the sandal is less than 90 percent rubber or plastics. The applicable subheading for the style # UZIMA3, will be 6402.99.4960, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: not having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics; other: footwear with open toes or open heels; other: other: for women. The rate of duty will be 37.5 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