CLA-2-64:OT:RR:NC:N2:247
Mr. Stuart Coulter
III D Sporting Goods
17 Montview Drive
Hanover, NH 03755
RE: The tariff classification of sandals from China
Dear Mr. Coulter:
In your letter dated September 21, 2018, you requested a tariff classification ruling on behalf Bass Pro Shops for four styles of sandals. You have included photographs with your submission.
Styles P6089M and S6038M are men’s, closed toe/open heel, below-the-ankle sandals. The outer sole is made of rubber or plastics with a textile flocking covering the surface area in contact with the ground. The external surface area of the uppers (esau) is predominantly non-vegetable textile material. The sandals have an elastic cord lace closure with adjustable hook and loop heel strap. The rubber/plastics weight of the sandal is over 10 percent.
Styles P6090W and S6037W are women’s open toe/open heel, below-the-ankle sandals. The outer sole is made of rubber or plastics with a textile flocking covering the surface area in contact with the ground. The esau is predominantly non-vegetable textile material. The sandals have three adjustable hook and loop straps. The rubber/plastics weight of the sandal is over 10 percent.
The applicable subheading for the men’s styles P6089M and S6038M will be 6404.19.3730, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: footwear with open toes or open heels; footwear not less than 10 percent by weight of rubber or plastics; footwear with uppers of textile material other than 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 note U.S. note 5 to this chapter: other: for men. The rate of duty will be 12.5 percent ad valorem.
The applicable subheading for the women’s styles P6090W and S6037W will be 6404.19.3760, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: footwear with open toes or open heels; footwear not less than 10 percent by weight of rubber or plastics; footwear with uppers of textile material other than 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 note U.S. note 5 to this chapter: other: for women. The rate of duty will be 12.5 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 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