CLA-2-64:OT:RR:NC:N3:447
Mr. Ted Conlon
Fourstar Group
189 Main Street, Suite #31
Milford, MA 01757
RE: The tariff classification of footwear from China
Dear Mr. Conlon:
In your letter dated April 10, 2015, you requested a tariff classification ruling on the submitted samples identified as style numbers 21467076, 21467077, 21467078 and 21467079 (no style names provided).
All styles are below-the-ankle, open toe/open heel sandals with outer soles of rubber or plastics. Women’s style numbers 21467076 and 21467078 have “Y” shaped uppers consisting predominantly of rubber or plastics and a thong which goes between the first and second toe. Style #21467078 has an attached textile covered foamed insole and style #21467076 has an attached separately molded rubber/plastics insole. Style #2467077 is a ladies sandal with a PVC upper across the forefoot with two metal buckles on the lateral side. Children’s style # 2467079 has a PVC upper across the forefoot with vent holes on both the lateral and medial sides of the sandal. All styles have an external surface area measuring over 90 percent rubber or plastics including any accessories or reinforcements. These sandals are neither “protective” nor do they have a foxing or a foxing-like band. You provided F.O.B. values ranging from $1.50 per pair to $2.50 per pair for all styles.
The applicable subheading for women’s style numbers 21467076, 21467077 and 21467078, 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: not covering the ankle: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics, except footwear having a foxing or a foxing-like band and except footwear designed to be protective: other: other: other: for women: other. The rate of duty will be 6 percent ad valorem.
The applicable subheading for the children’s style # 21467079 will be 6402.99.3171, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90% of the external surface area (including accessories or reinforcements) is rubber or plastics; which does not have a foxing or foxing-like band; which is not protective against water, oil, grease or chemicals or cold or inclement weather; other: other: other: 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 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