The tariff classification of footwear from China

N275087 May 13, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.99.3171 Ms. Karen Wilder The Gymboree Corporation 500 Howard Street San Francisco, CA 94105 RE: The tariff classification of footwear from China Dear Ms. Wilder: This letter replaces New York Ruling Letter N273682 dated March 28, 2016, which you recently received. At that time, the sandal was described and classified under the “covering-the-ankle” provision. Additional information with images provided by you via email shows that the sandal “does not cover the ankle.” An updated description of the sandal and the applicable classification subheading is provided below.  The submitted sample, identified as Style Ref# JALB22038, is an infant boy’s open toe, closed heel, below-the-ankle sandal. 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 6402.99.3171, 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 accessories or reinforcements) is rubber or plastics; which does not have a foxing or foxing-like band; which is not protective against water, oil, grease or chemicals or cold or inclement weather; other: other: other: 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