The tariff classification of footwear from China

N273682 March 28, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.91.4061 Ms. Karen Wilder The Gymboree Corporation 500 Howard Street San Francisco, CA 94105 RE: The tariff classification of footwear from China Dear Ms. Wilder: In your letter dated February 26, 2016, you requested a tariff classification ruling. The sample is being returned to you, as requested. The submitted sample, identified as Style Ref# JALB22038, is an infant boy’s open toe, closed heel, sandal that covers most of the ankle bone. The sewn upper and outer sole are both made from polyurethane “PU” plastic. The upper is comprised of a center piece with an opening at the top, two straps sewn to the sides containing a sewn on overlay, and a heel piece. The heel piece features a hook and loop closure on the medial side, and a strap with an attached metal ring on the lateral side. The strap passes through the center piece opening. The sandal is secured to the foot by means of the hook and loop closure. It does not contain a foxing or foxing like band and is not considered to be protective. The sandal will be available in infant sizes 0-4. The applicable subheading for Style Ref# JALB22038 will be 6402.91.4061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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 percent rubber 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 than footwear having uppers which from a point 3 com above the top of the outer sole are entirely of non-molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching)… 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division