CLA-2-64:OT:RR:NC:N4:447
Mr. Ryan Hickey
35 Worcester Lane
Waltham, MA 02451
RE: The tariff classification of footwear from Turkey
Dear Mr. Hickey:
In your letter dated July 26, 2009 you requested a tariff classification ruling for five footwear styles identified below:
1. LA Lakers Flip Flop is a men’s open toe/heel thong sandal with an outer sole and upper of rubber/plastics. The sole is not of uniform thickness. The applicable subheading for this item will be 6402.99.3145, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics, not having a foxing or foxing-like band and not protective: other, for men. The rate of duty will be 6 percent ad valorem.
2. Children’s Sandals, is a child’s open toe/heel sandal with an outer sole and upper of rubber/plastics. The shoe is secured by hook & loop closure straps. The applicable subheading for this item will be 6402.99.3171, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics, not having a foxing or foxing-like band and not protective: other, other. The rate of duty will be 6 percent ad valorem.
3. Model 9833 is a ladies open toe/heel thong sandal with an outer sole of rubber/plastics. You state that the upper is also rubber/plastics. The upper is decorated with metal and glass ornaments that account for more than 10 percent of the external surface area. The applicable subheading for this item will be 6402.99.4060, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: not having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics: other: footwear with open toes or open heels, other, for women. The rate of duty will be 37.5 percent ad valorem.
4. Model 9833-9 is a ladies open toe/heel thong sandal with an outer sole of rubber/plastics. You state that the upper is also rubber/plastics. The upper is decorated with plastic sequins. The applicable subheading for this item will be 6402.99.3165, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics, not having a foxing or foxing-like band and not protective: other, for women. The rate of duty will be 6 percent ad valorem.
5. Model 9808 is a women’s open toe/heel sandal with an outer sole of rubber/plastics and an upper of leather. The applicable subheading for this item will be 6403.99.9065, HTSUS, which provides for footwear with outer soles of rubber or plastics and uppers of leather: other: not covering the ankle: other: for other persons: valued over $2.50/pair, other, for women. The rate of duty will be 10 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 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