The tariff classification of footwear from China

N303226 March 11, 2019 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Mr. Greg Fields Vera Bradley 12420 Stonebridge Road Roanoke, IN 46783 RE: The tariff classification of footwear from China Dear Mr. Fields: In your letter dated February 7, 2019, you requested a tariff classification ruling. The submitted sample will be returned to you as requested. The submitted half-pair sample, identified as “Pool Slide Sandal,” item # 25493 is a woman’s open toe/open heel, below-the-ankle, slip-on sandal. The sandal’s upper consists of an approximately 3-inch wide strap that is secured to both sides of the outer sole unit. The external surface area of the upper and outer sole will be made from ethylene-vinyl acetate (EVA). The sandal is more than 10 percent by weight of rubber or plastics. You provided the value of the shoe as $4.50/pair. The applicable subheading for “Pool Slide Sandal,” item # 25493 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 ruling, contact National Import Specialist Stacey Kalkines at stacey.kalkines@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division