The tariff classification of footwear from China or Vietnam

N291163 November 13, 2017 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6403.99.9065 Ms. Ruth Texeira Columbia Sportswear Company 14375 NW Science Park Drive Portland, OR  97229 RE: The tariff classification of footwear from China or Vietnam Dear Ms. Texeira: In your letter dated October 9, 2017, you requested a tariff classification ruling. Your sample will be returned. The submitted sample, identified as style # 1826501, is a woman’s open toe/open heel, below-the-ankle, thong sandal. The external surface area of the upper is predominantly leather with decorative textile ribbon overlays. The textile strips do not add any structure or support to the footwear and would be considered accessories/reinforcements. The sandal has a rubber/plastics outer sole. The F.O.B. value is over $2.50 per pair. The applicable subheading for style # 1826501 women’s thong sandals will be 6403.99.9065, 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 leather: with outer soles of rubber or plastics; not covering the ankle; other: not welt footwear; for other persons: valued over $2.50/pair: other: other: for women: other. The rate of duty will be 10 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