CLA-2-64:OT:RR:NC:N4:447
Ms. Lorianne Aldinger
Rite Aid
30 Hunter Lane
Camp Hill, PA 17011
RE: The tariff classification of footwear from China
Dear Ms. Aldinger:
In your letter dated October 1, 2009 you requested a tariff classification ruling for ladies sandals.
The submitted sample, which you identify as a ladies flip flop made of 100% PVC, Rite Aid item 9007390, will be known as “ladies fashion zori pink”. The upper “V” shaped strap is made of rubber/plastics and is decorated with plastic glitter. The entire sole is made of injection molded rubber/plastics with a 3/16th inch wide chrome-veneer rubber molding encircling the entire circumference of the outer sole. The inner sole has an approximately 2 ½” long x 1” wide oval-shaped heel pad glued into the inner sole. Consequently, the sole is not a single molded piece of rubber or plastic.
The applicable subheading for sample 9007390 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: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) 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, for women. 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 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