The tariff classification of footwear from China

N276507 July 15, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.99.3145, 6402.99.3165 Mr. John B. Pellegrini McGuireWoods LLP 1345 Avenue of the Americas Seventh Floor New York, NY 10105-0106 RE: The tariff classification of footwear from China Dear Mr. Pellegrini: In your letter dated May 26, 2016, you requested a tariff classification ruling on behalf of Humberto Vidal, Inc. Both samples are being returned to you, as requested. The submitted samples, identified as Stock No. 8511-510 (man’s version) and Stock No. 5264-150 (woman’s version), are both closed toe, closed heel, slip-on shoes that do not cover the ankles. Both styles have rubber or plastics uppers and outer soles that are molded in one piece. There are two very tiny holes at the instep on the medial sides of the shoes through the upper near the top of the outer soles. Water would penetrate into the shoe when the wearer is standing or walking in wet terrain, thereby precluding classification as waterproof or protective footwear. The applicable subheading for Stock No. 8511-510 (man’s version) will be 6402.99.3145, 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: other: other: for men: other. The rate of duty will be 6 percent ad valorem. The applicable subheading for Stock No. 5264-150 (woman’s version) 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 (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: 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 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 ruling, contact National Import Specialist Stacey Kalkines at stacey.kalkines@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division