The tariff classification of footwear from China

N276142 July 8, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165; 6402.99.3171; 6402.99.4960; 6404.19.3760 Mr. Christian Moller ISA- Traesko GmbH Oderstraße 924539 Neumünster, Germany RE: The tariff classification of footwear from China Dear Mr. Moller: In your letter dated May 24, 2016, you requested a tariff classification ruling.The submitted samples are identified as Article 1 “Gardenclog, Article 2 “Children Acqu Sandal,” Article 3 “Ladies Acqua Sandal,” Article 4 “Ladies Active Sandal,” and Article 5 “Ladies Watershoes.” Your samples will be returned as requested. Article 1 “Gardenclog” is a woman’s closed toe/open heel, below-the-ankle, clog with an outer sole and upper of rubber or plastics. The molded clog features vent holes across the forefoot. A rivet on each side of the clog secures the rubber/plastics movable/optional heel strap. The shoes have no foxing or foxing like band and are not “protective.” You provided an F.O.B. value of $2.50 per pair. Article 5 “Ladies Watershoes” is a closed toe/closed heel, below-the-ankle, woman’s water shoe. The outer sole and upper are of 100 percent rubber and plastics. The upper features numerous vent holes throughout. There is no foxing or foxing like band and it is not “protective.” You provided an F.O.B. value of $2.50 per pair. The applicable subheading for Article 1 “Gardenclog” and Article 5 “Ladies Watershoes” will be 6402.99.3165, 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 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. Article 2 “Children Acqua Sandal” is a child’s, open toe/open heel, below-the-ankle sandal with an outer sole of rubber and plastics. The external surface area of the upper is over 90 percent rubber/plastics. You provided an F.O.B. value of $2.80 per pair. The applicable subheading for Article 2 “Children Acqua Sandal” will be 6402.99.3171, 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 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. Article 3 “Ladies Acqua Sandal,” is a open toe/open heel, below-the-ankle, ladies sandal with outer sole of rubber or plastics. The rubber/plastics “V” -shaped strap upper has an attached heel strap and a thong which goes between the first and second toes. The upper strap and thong are assembled to the sole by plugs which penetrate the outer sole. Rubber/plastics accounts for less than 90 percent of the external surface area of the upper. You provided an F.O.B. value of $3.20 per pair. The applicable subheading for Article 3 “Ladies Acqua Sandal,” 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. Article 4 “Ladies Active Sandal,” is an open toe/open heel, below-the-ankle, woman’s sandal with an outer sole of rubber or plastics with a textile overlay. The upper consists of six straps made of non-vegetable textile material connected with two triangular-shaped plastic connecters. The straps pass across the toes, down the lateral side, around the back of the ankle, and around the top of ankle where it is secured by a hook and loop closure. The total weight of the shoe accounts for more than 10 percent rubber or plastics. You provided an F.O.B. value of $4.00 per pair. The applicable subheading for the Article 4 “Ladies Active Sandal,” will be 6404.19.3760, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: footwear with open toes or open heels; footwear not less than 10 percent by weight of rubber or plastics; footwear with uppers of textile material other than 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 note U.S. note 5 to this chapter: other: for women. The rate of duty will be 12.5 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 https://hts.usitc.gov/current. 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 above, contact National Import Specialist Stacey Kalkines at Stacey.kalkines@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division