The tariff classification of footwear from China

N258868 November 21, 2014 CLA-2-64:OT:RR:NC:3:447 CATEGORY: Classification TARIFF NO.: 6402.99.2760; 6402.99.3165 Mr. David Prata OHL International at CVS Health Mail Code 1049 1 CVS Drive Woonsocket, RI 02895 RE: The tariff classification of footwear from China Dear Mr. Prata: In your letter dated October 28, 2014, you requested a tariff classification ruling. The submitted samples are identified as style numbers 831477, 831555, 913948 and 913967. Style # 831555 is a women’s open-toe/open heel, below-the-ankle, one piece molded, slip-on sandal with an outer sole of rubber or plastics. The upper’s “Y” shaped strap is decorated with three, round, plastic “jewels” each held on by one rivet, on the lateral side of the sandal. It has an external surface area which is over 90 percent rubber or plastic. Style numbers 831477, 913948 and 913967 are women’s open-toe/open heel, below-the ankle, not one piece molded, slip-on sandals with outer soles of rubber or plastics. The “Y “shaped uppers external surface area are over 90 percent rubber or plastic on all three styles. The upper of style # 831477 consists of plastic beads, rhinestones and embroidery with plastic or rubber being the predominant material. The upper of style # 913948 is adorned with plastic beads and embroidery with the majority consisting of rubber or plastic. Style # 913967 features a rubber/plastic wedge outer sole and has an upper that is adorned with plastic beads and “jewels.” The applicable subheading for the style # 831555, will be 6402.99.2760, 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: sandals and similar footwear of plastics, produced in one piece by molding: other. The rate of duty will be 3 percent ad valorem. The applicable subheading for style numbers 831477, 913948 and 913967 will be 6402.99.3165, 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; not having a foxing or a foxing-like band and not protective against water, oil, grease or chemicals or cold or inclement weather; 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 Director National Commodity Specialist Division