CLA-2-64:OT:RR:NC:N3:447
Ms. Ruth Texeira
Columbia Sportswear Company
14375 SW Science Park Drive
Portland, OR 97229
RE: The tariff classification of footwear from China or Vietnam
Dear Ms. Texeira:
In your letter dated August 1, 2016 you requested a tariff classification ruling. The samples are being returned to you, as requested.
Style BM4488, is a men’s open toe, open heel, slip-on, thong sandal. The upper consists of a “V” shaped strap made from 70 percent polyester and 30 percent nylon fabric coated on the external face side with polyurethane (PU), and a stitched on toe post that goes between the first and second toe made from a textile webbing material coated on the surface with PU. The edges of the strap feature a decorative zig zag pattern stitch in a contrasting color. The outer sole of the sandal is made from rubber or plastics. The sandal is not protective, and it does not have a foxing or foxing like band.
We agree with you that Style BM4488 is classifiable under subheading 6402.99.3145, Harmonized Tariff Schedule of the United States, (HTSUS), having uppers of 90 percent of rubber or plastics. Note 3(a), Chapter 64, HTSUS, provides that for the purposes of this chapter, the terms "rubber" and "plastics" include woven or other textile products with an external layer of rubber or plastics being visible to the naked eye, no account being taken of any resulting change of color. The textile material “V” strap and textile webbing material toe post of the upper in Style BM4488 have an external layer of rubber or plastics that is both tactile and visible to the naked eye and in this regard, the upper is considered to be rubber or plastics.
Style BL4488 is a women’s open toe, open heel, slip-on, thong sandal. The upper consists of a “V” shaped strap made from synthetic PU, and a stitched on toe post that goes between the first and second toes. The thong is made from a textile webbing material visibly coated on the surface with PU. The outer sole is made from rubber or plastics. The sandal is not protective nor does it have a foxing or foxing like band. We agree with you that Style BL4488 has an upper over 90 percent rubber/plastic and is classifiable under subheading 6402.99.3165, HTSUS.
The applicable subheading for Style BM4488 will be 6402.99.3145, HTSUS, which provides for outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other: other: other: for men: other. The rate of duty will be 6 percent ad valorem.
The applicable subheading for Style BL4488 will be 6402.99.3165, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other: other: other: for women: 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 https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division