CLA-2-64:OT:RR:NC:N3:447
Ms. Lisa McCormack
Vera Bradley
11222 Stonebridge Road
Roanoke, IN 46783
RE: The tariff classification of footwear from China
Dear Ms. McCormack:
In your letter dated August 8, 2014 you requested a tariff classification ruling.
The submitted sample identified as style # C2533 “Flip Flop” is a women’s open back slip-on espadrille shoe with a cotton upper that does not cover the ankle. The outer sole is predominantly natural jute with the remaining balance of rubber or plastics. The jute, considered textile for classification purposes, makes up the majority of the external surface area touching the ground.
The applicable subheading for the style # C2533 “Flip Flop” will be 6405.20.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: with uppers of textile materials: with uppers of vegetable fibers: for women. The rate of duty will be 7.5 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 Stacey Kalkines at: [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division