The tariff classification of footwear from China

N306919 November 20, 2019 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Ms. Maria E. Gomez Bob Barker Company 7925 Purfoy Rd. Fuquay-Varina, NC 27526 RE: The tariff classification of footwear from China Dear Ms. Gomez: In your letter dated October 22, 2019, you requested a tariff classification ruling. Included in your submission were three photographs. Style #EVA-BK is a unisex, closed toe/open heel, slip-on clog shoe, consisting of molded 100 percent Ethyl Vinyl Acetate (EVA) rubber/plastics. The vamp of the shoe has several vent openings, and has a strap that can be placed around the back of the ankle/foot. Although you state in your letter that the footwear is an injection molded one-piece design, we would not classify this style as footwear produced in one piece by molding. The separately molded EVA heel strap is attached to either side of the upper with rivets. You provided an F.O.B. value of $1.10 per pair. The applicable subheading for the unisex style #EVA-BK 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