The tariff classification of footwear from China

N279440 October 25, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Mr. Ryan Ingram CJCHT 602 NW B Street Bentonville, AR 72712 RE: The tariff classification of footwear from China Dear Mr. Ingram, In your letter dated August 19, 2016, you requested a tariff classification ruling on behalf of your client, Walmart. The sample will be returned. The submitted sample, identified as style # WMUB27DP040, is a woman’s open toe/open heel, below-the-ankle sandal with an upper and outer sole of rubber or plastics. The molded rubber or plastic upper straps have a thong which goes between the first and second toes and wraps around the ankle. There is a buckle closure on the medial side of the sandal. The upper straps and thong are assembled to the sole by plugs which penetrate the outer sole. You provided an F.O.B. value of $5.18 per pair. The applicable subheading for style # WMUB27DP040 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 any accessories or reinforcements) is rubber or plastics: 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 above, contact National Import Specialist Stacey Kalkines at stacey.kalkines@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division