The tariff classification of footwear from China

N327589 September 7, 2022 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Mr. Albert Huang Qiangsheng Footwear CO., LTD NO.188 Junbian, Chengmen Town Cangshan District Fuzhou, 350018 China RE: The tariff classification of footwear from China Dear Mr. Huang: In your letter dated August 11, 2022, you requested a tariff classification ruling. You have submitted descriptive literature and photographs of two styles of footwear. No samples were submitted with your request. The photographs of ITEM #21480651 and ITEM #21480653 show women’s, open toe/heel, thong sandals that do not cover the ankles. The “V” shaped strap uppers consist of single-piece-molded Polyvinyl chloride (PVC) rubber or plastic. The Ethylene-vinyl acetate (EVA) rubber/plastic outer soles are of uniform thickness, measuring approximately 15 mm. The uppers are secured to the outer soles with plugs at the end of each strap and thong. The foamed rubber/plastic outer sole of ITEM #21480651 is made up of two different colored layers and an applied insole consisting of polyester material resembling faux animal fur. ITEM #21480653 has a faux fleece textile insole atop a single layer of foamed EVA. Both styles are available in varying colors and sizes (S (5/6) M (7/8) L (9/10)). You suggested a classification of 6402.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other 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). These items have separately attached insoles which preclude them from being classified as “zori” footwear pursuant to Treasury Decision (T.D.) 93-88, dated October 25, 1993. They will be classified elsewhere. The applicable subheading for ITEM #21480651 and ITEM #21480653 will be 6402.99.3165, 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