The tariff classification of footwear from China

N308229 December 27, 2019 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Mr. Danny Shahrabani Azure JSD LLC PO Box 750816 Forest Hills, New York 11375 RE: The tariff classification of footwear from China Dear Mr. Shahrabani: In your letter dated December 10, 2019, you requested a tariff classification ruling. Included with your submission are photographs and descriptive literature. Via email, you provided an F.O.B. value. Visual examination of a submitted photograph of the “Pool Slide” shows a woman’s, open toe/open heel, below the ankle, flat, slip-on sandal. The 100 percent PU synthetic upper consists of one wide strap across the toes and attached on either side of the foot. The separately molded outer sole is also made from rubber and plastics. The shoe has no foxing like band. The F.O.B. value is $3.10 per pair. The applicable subheading for the “Pool Slide” 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