CLA-2-64:OT:RR:NC:SP:247
Mr. Craig Feller
Afterburn
29433 Grey Hawk Drive
Evergreen, CO 80439-6561
RE: The tariff classification of footwear and footwear parts from China.
Dear Mr. Feller:
In your letter dated August 15, 2008, on behalf of your client Bandels Footwear, you requested a tariff classification ruling for an item identified as the “bandals sandal,” product BAN-002. You have submitted samples of a complete ready to wear sandal, the sandal’s removable functionally stitched rubber/plastics material strap upper part and the sandal’s cemented together rubber/plastics footbed and outsole bottom.
The “bandals” sandal is described by you as a women’s flip-flop beach sandal that features upper straps which are interchangeable by means of the upper being inserted through a slot in the sandal’s bottom and also through a toe-thong post. The ‘V” configured rubber/plastics material strap-type upper is not permanently attached to the bottom by design and you state that this feature allows the wearer to change the sandal’s upper to accessorize with their clothing. You also state that you intend to import the submitted samples into the U.S.A. in three ways; as complete fully assembled sandals ready to wear by the purchaser; as bottoms only, sent to the U.S.A. in “bulk” packing and made available for purchase to be put together by customers in their own combinations of uppers and bottoms; and as uppers only, sent to the U.S.A. in “bulk” packing and made available for purchase by customers who already have purchased either a full pair of sandals or bottoms.
The applicable subheading for the complete ready to wear “bandals sandal,” identified as product BAN-002, will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not have a foxing or foxing-like band; and which does not cover the ankle. The rate of duty will be 6% ad valorem.
The applicable subheading for the separately imported “bandals” sandal strap uppers will be 6406.10.6000, HTSUS, which provides for parts of footwear, other than formed uppers, other, of rubber or plastics. The rate of duty will be Free.
The applicable subheading for the separately imported “bandals” sandal bottoms will be 6406.99.3030, HTSUS, which provides for parts of footwear other than uppers and parts thereof; which are other than outer soles and heels of rubber or plastics; and which are bottoms of rubber or plastics. The rate of duty will be 5.3% 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 http://www.usitc.gov/tata/hts/.
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 Richard Foley at (646) 733-3042.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division