CLA-2-64:OT:RR:NC:N3:447
Ms. Donna Arloro
PVH Corp.
200 Madison Avenue
New York, NY 10016
RE: The tariff classification of footwear from China
Dear Ms. Arloro:
In your letter dated July 28, 2015 you requested a tariff classification ruling. As requested the sample is being returned.
The submitted sample, identified as Style 7749010, is a girl’s closed-toe, closed-heel, slip-on shoe that does not cover the ankle. It is produced in one piece of molded rubber or plastics. The "upper" is perforated with numerous eyelet holes, and has a plastic tab on the heel portion. The “outer sole” has molded tread. It is not protective and does not have a foxing or foxing like band.
You suggest that Style 7749010 be classified under subheading 6402.99.2760, Harmonized Tariff Schedule of the United States (HTSUS), which provides in part for sandals and similar footwear of plastics, produced in one piece by molding. We disagree with this suggested classification because the submitted sample is not like a sandal or similar footwear. Style 7749010 does not have an open toe, open heel, or an outer sole held to the foot with straps.
The applicable subheading for Style 7749010 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; not having a foxing or a foxing-like band and 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