CLA-2-64:OT:RR:NC:N3:447
Ms. Elizabeth Kessens
Dollar General
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of footwear from China
Dear Ms. Kessens:
In your letter dated September 17, 2015 you requested a tariff classification ruling.
You will be importing a girl’s open toe, open heel, slip-on sandal, identified as SKU number N1MM1929B. Specifications sheets with pictures in lieu of a sample were submitted with your request. The sandal’s upper is comprised of a rubber or plastics (EVA/PVC) “V” shaped strap with a thong and a textile knit polyester material heel strap. You state in your letter that the textile material accounts for 25 percent and the rubber/plastics accounts for 75 percent of the upper. The upper strap and thong which goes between the first and second toes are assembled to the sole by plugs which penetrate the outer sole. The outer sole is made from rubber or plastics (EVA/PVC). The sandal does not contain a foxing or foxing-like band, nor is it protective.
The applicable subheading for SKU number N1MM1929B will be 6402.99.4980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: not having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics; footwear with open toes or open heels; other: other: other. The rate of duty will be 37.5 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