The tariff classification of footwear from Vietnam and China

N294172 February 27, 2018 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6402.20.0000; 6402.99.3145; 6404.19.9030 Ms. Carol Robertson Carmichael International Service 533 Glendale Boulevard Los Angeles, CA 90026-5097 RE: The tariff classification of footwear from Vietnam and China Dear Ms. Robertson: In your letter dated January 30, 2018, you requested a tariff classification ruling on behalf of your client, QS Wholesale LLC. The submitted half-pair samples are identified as men’s style numbers/names AQYS700043 Layover Travel Shoe, AQYL100542 Molokai Wide Textile, and AQYL100627 Haleiwa and AQYL100600 Haleiwa ll. Your samples will be returned. Style numbers/names AQYL100627 Haleiwa and AQYL100600 Haleiwa ll are open-toe/open-heel flip-flop thong sandals. The “V” shaped strap uppers consist of single molded pieces of rubber or plastics and thongs which go between the first and second toes. The upper’s straps and thongs are assembled to the soles by plugs which penetrate the outer soles. The foamed rubber or plastics outer soles for style AQYL100627 Haleiwa measures approximately 2.9 mm at the thickest point and 2.5 mm at the thinnest and style AQYL100600 Haleiwa ll measures approximately 3 mm at the thickest point and 2.3 mm at the thinnest making both styles approximately uniform in thickness and under 2 inches thick. Neither style has a separate insole. The applicable subheading for the style numbers/names AQYL100627 Haleiwa and AQYL100600 Haleiwa ll will be 6402.20.0000, Harmonized Tariff Schedule of the United States (HTSUS) which provides for footwear with outer soles and uppers of rubber or plastics: footwear with upper straps or thongs assembled to the sole by means of plugs (zoris). The rate of duty will be Free.     Style number/name AQYL100542 Molokai Wide Textile is a man’s open-toe/open-heel, below-the-ankle, slip-on, thong sandal, with an outer sole of rubber or plastics. The “V” shaped strap uppers consist of visibly coated rubber or plastics, and a textile thong which goes between the first and second toes. There are no plugs penetrating the outer sole. The external surface area of the upper (esau) is over 90 percent rubber or plastics. The applicable subheading for AQYL100542 Molokai Wide Textile 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 Style number/name AQYS700043 Layover Travel Shoe, is a man’s, closed-toe/closed-heel, below-the-ankle shoe. The outer sole is rubber/plastics. The ESAU is predominantly textile material. The eye stay is on the same plane as the upper. There is a separately sewn-in tongue. The laces are not considered functional. The shoe has a foxing-like band and a rubber/plastics toe counter. You provided an F.O.B. value over $12.00. The applicable subheading for style number/name AQYS700043 Layover Travel Shoe will be 6404.19.9030, 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: other: other: valued over $12.00/pair: for men. The rate of duty will be 9 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