The tariff classification of footwear from China

N282693 February 22, 2017 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Mr. Richard Pignatelli Agra Service Brokerage Company 221-20 147th Avenue Jamaica, NY 11413 RE: The tariff classification of footwear from China Dear Mr. Pignatelli: In your letter dated January 10, 2017, you requested a tariff classification ruling on behalf of your client Janed LLC. Your sample will be returned. The submitted sample, identified as style #336, is a woman’s, open toe/open heel, below-the-ankle sandal with an outer sole of rubber/plastics. The external surface area of the upper (ESAU) is 100 percent PU rubber/plastics. The sandal has two straps each measuring approximately 1 ½ inches wide across the forefoot with the “Puma” logo on the strap closest to the toes. You provided an F.O.B.value of $4.00 per pair. The applicable subheading for style #336 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