The tariff classification of footwear from China

N325190 April 28, 2022 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Ms. Kerri-Ann Hawley The Rockport Company 1220 Washington Street Rutland, MA 02465 RE: The tariff classification of footwear from China Dear Ms. Hawley: In your letter dated April 1, 2022, you requested a tariff classification ruling. You have submitted descriptive literature and samples. The samples will not be returned as per your request. The sample of a footwear style, identified as “Reef Fanning,” is an open-toe/open-heel, unisex, thong sandal. The footwear does not cover the ankle. The external surface area of the upper (esau) is made of 100 percent Polyurethane (PU) nubuck that is sewn together with decorative stitching and padded for comfort. An air cushion under the heel is incorporated into the molded rubber or plastics outer sole. It also has a built-in functional metal bottle opener that is embedded into the arch area of the outer sole. The FOB value is $10.58. Style “Reef Cushion Sol” is an open-toe/open-heel, unisex sandal that does not cover the ankle. The upper consists of Polyurethane (PU) material resembling leather. A wide strap extends over the vamp and is secured to each side of the molded rubber/plastic outer sole unit. A thinner strap extends from the lateral side of the wide strap and is secured to the outer sole between the first and second toes. The FOB value is $8.36. The applicable subheading for the unisex styles Reef Fanning and Reef Cushion will be 6402.99.3165, HTSUS, which provides for other 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 such as those mentioned in note 4(a) to this chapter) 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 women: other. The rate is 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