CLA-2-64:OT:RR:NC:N2:247
Mr. Steven Kim
Macy’s Merchandising Group
151 West 34th Street, 12th FL
New York, NY 10001
RE: The tariff classification of footwear from China
Dear Mr. Kim:
In your letter dated August 18, 2021, you requested a tariff classification ruling. You have submitted descriptive literature and a sample. The sample will be returned as per your request.
The submitted sample of style SS-MS2365 is a woman’s, open toe/open heel, sandal. The sandal does not cover the ankle. The upper consists of a molded rubber or plastics strap around the ankle and a thong between the first and second toes. The ankle strap has a metal buckle closure on the lateral side. The flat outer sole is made of rubber or plastics. The upper is assembled to the outer sole with three plugs which penetrate the outer sole. The F.O.B. value is $6.75 per pair.
The applicable subheading for style SS-MS2365, will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other 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 such as those mentioned in note 4(a) to this chapter) 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 is 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