CLA-2-64:OT:RR:NC:N3:447
Mr. Stephen C. Liu
Pacific Century Customs Service, Inc.
2936 Columbia Street
Torrance, CA 90503
RE: The tariff classification of footwear from China
Dear Mr. Liu:
In your letter dated November 19, 2015 you requested a tariff classification ruling. The sample is being returned.
The submitted sample, identified as “Women’s Sandal Casual – Style #2440W,” is a woman’s open toe, open heel, “flip-flop” thong sandal. It has a V-shaped crocheted upper made of vegetable fibers of cotton, backed with a woven textile fabric. The outer sole is made from rubber or plastics with a thin layer of textile material applied to the entire outer surface that comes in contact with the ground. You provided a laboratory report showing an Abrasion Test ISO 20871 was conducted to determine the durability and strength of the textile outer sole. The laboratory results revealed that the textile on the outer sole did not meet the requirements for strength and durability as per additional U.S. note 5. The sandal is considered to have a rubber/plastic outer sole for classification purposes. The sandal does not have a foxing or foxing like band.
The applicable subheading for the “Women’s Sandal Casual – Style #2440W” will be 6404.19.3660, Harmonized Tariff Schedule of the United States (HTSUS), which footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners; footwear that is not less than 10 percent by weight of rubber or plastics; footwear having uppers of vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter; 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