The tariff classification of footwear from China

N279306 October 7, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.3960 Mr. Richard Pignatelli Agra Services Brokerage Co., Inc. 221-20 147th Avenue Jamaica, NY 11413 RE: The tariff classification of footwear from China Dear Mr. Pignatelli: In your letter dated August 19, 2016, you requested a tariff classification ruling on behalf of your client Janed LLC. The samples will be returned. The submitted sample of style # GQ-7423-18 is a woman’s, open toe/open heel, slip-on sandal with an outer sole of EVA rubber or plastics. The sandal features wide horizontal straps across the forefoot and vamp. The external surface of upper is composed of textile made from PU rubber/plastics. You provided an F.O.B. value of $4.00 per pair. The applicable subheading for style # GQ-7423-18 will be 6404.19.3960, 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: not sports footwear; footwear with open toes or open heels; footwear that is not less than 10 percent by weight of rubber or plastics; other: other: for women. The rate of duty will be 37.5 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