The tariff classification of footwear from China

N270943 December 17, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.3630 Mr. Stephen C. Liu Pacific Century Customs Service, Inc. 2936 Columbia Street Torrance, CA 90503 RE: The tariff classification of footwear from China Dear Mr. Liu: In your letter dated November 18, 2015 you requested a tariff classification ruling. The sample is being returned. The submitted sample, identified as “Men’s Sandal Casual – Style #5549M,” is a man’s open toe, open heel, “flip-flop” thong sandal. It has a V-shaped predominately textile material upper made from vegetable fiber (cotton). The outer sole is made from rubber or plastics with a thin layer of textile material applied to the entire outer surface that comes in contact with the ground. You provided a laboratory report showing the Abrasion Test ISO 20871 was conducted to determine the durability and strength of the textile outer sole. The laboratory results revealed that the textile on the outer sole did not meet the requirements for strength and durability as per additional U.S. note 5. The sandal is considered to have a rubber/plastic outer sole for classification purposes. The sandal does not have a foxing or foxing like band. The applicable subheading for as “Men’s Sandal Casual – Style #5549M” will be 6404.19.3630, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper: other: with uppers of vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter: for men. The rate of duty will be 7.5 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 stavey.kalkines@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division