CLA-2-64:OT:RR:NC:N2:247
Ms. Kristi Brokaw
11980 SE Knee Ct.
Happy Valley, OR 97086
RE: The tariff classification of footwear from China
Dear Ms. Brokaw:
In your letter dated May 1, 2018 you requested a tariff classification ruling on behalf of Marolina Outdoor. The submitted three samples will be returned to you.
The Flipster – Model H8733100 is a youth’s open-toe, open-heel, and flip-flop thong sandal. The “Y” shaped strap upper consists of a single molded piece of thermoplastic polyurethane (TPU) and a thong which goes between the first and second toes. The upper strap and thong are assembled to the sole by plugs which penetrate the outer sole. The foamed EVA outer sole is approximately uniform in thickness, less than two inches thick, and does not have a separate insole.
Matrix Men’s - Model H8333100 is a man’s open-toe, open-heel, sandal. The “Y” shaped strap upper consists of a single molded piece of thermoplastic polyurethane (TPU) and has a thong between the first and second toes. It features an orange and turquoise colored ethylene vinyl acetate (EVA) foot bed with a cemented rubber outer sole. The word “HUK” appears on the foot bed and the lateral side of the strap. The external surface area of the upper (ESAU) is over 90 percent rubber or plastics. The sandal is not protective, nor does it have a foxing or a foxing-like band.
Women’s Flipster - Model H8633100 is a woman’s open-toe, open-heel, sandal. The “Y” shaped strap upper consists of a single molded piece of thermoplastic polyurethane (TPU) that has a thong between the first and second toes. The word “HUK” appears on the foot bed and the lateral side of the strap. It has a foot bed and sole made from EVA. The upper is not attached to the outer soles by means of plugs. The ESAU is over 90 percent rubber or plastics. The sandal is not protective nor does it have a foxing or a foxing-like band.
The applicable subheading for the Flipster – Model H8733100 will be 6402.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: footwear with upper straps or thongs assembled to the sole by means of plugs (zoris). The rate of duty will be Free.
The applicable subheading for the Matrix Men’s - Model H8333100 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 the Women’s Flipster - Model H8633100 will be 6402.99.3165, HTSUS, 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 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 the 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