CLA-2-64:OT:RR:NC:N2:247
Mr. Ted Conlon
Fourstar Group USA Inc.
189 Main St., Ste 31
Milford, MA 01757
RE: The tariff classification of footwear from China
Dear Mr. Conlon:
In your letter dated March 11, 2019, you requested a tariff classification ruling.
The submitted sample identified as style # 21475322 is a woman’s, slip-on, open-toe/open-heel, below-the-ankle, thong sandal. The outer sole is rubber/plastics with textile fibers covering the exterior surface that touches the ground. The 100 percent cotton textile upper has a thong between the first and second toes. The shoe does not have a foxing or foxing-like band. The rubber/plastics component weight accounts for more than 10 percent of the total weight of the shoe. You have provided an F.O.B. value of $2.50 per pair.
The applicable subheading for style # 21475322 will be 6404.19.3660, 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 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 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