CLA-2-64:OT:RR:NC:N4:447
Ms. Catherine Spiotta
Alba Wheels Up International, Inc.
150-30 132nd Avenue, Suite 208
Jamaica, NY 11434
RE: The tariff classification of footwear from China
Dear Ms. Spiotta:
In your letter dated March 26, 2012 you requested a tariff classification ruling on behalf of your client, Lindsay Phillips, LLC.
The submitted sample identified as style #5009 “Chrissy,” is a pair of women’s open toe/heel flip-flop thong sandals with rubber or plastics outer soles. The V-shaped strap uppers have Velcro® on their surfaces which accommodate interchangeable uppers with corresponding Velcro® on their underside. These interchangeable uppers allow the wearer to change the look of the sandal by merely attaching a different upper to the base upper. The external surface of the sample interchangeable uppers is rubber or plastics and features a decorative plastic faceted ornament attached to the center of each upper by a single rivet. The textile thongs that go between the first and second toes do not account for more than ten percent of the external surface area of the uppers.
The applicable subheading for the women’s thong sandals, style #5009 “Chrissy” will be 6402.99.3165, Harmonized Tariff Schedule of the United States (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 http://www.usitc.gov/tata/hts/.
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 (646) 733-3042.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division