CLA-2-64:OT:RR:NC:N4:447
Ms. Theresa Marino
Euro Cargo Express
154-09 146th Avenue
Jamaica, NY 11434
RE: The tariff classification of footwear from China
Dear Ms. Marino:
In your letter dated December 21, 2012 you requested a tariff classification ruling on behalf of your client, VCS Group, LLC.
The submitted half-pair sample identified as style “PL Othella,” is a women’s open toe/closed heel sandal which has a one-piece molded rubber or plastics outer sole and upper. The upper has a rubber or plastics decorative bow attached to the lateral side of the vamp with a single rivet. This “loosely attached appurtenance” is excluded from the external surface area measurement of the upper. The sole has a cemented-in heel pad, the removal of which would not render the sandal unserviceable as footwear. The sandal does not have a foxing or a foxing-like band and is not “protective.”
The applicable subheading for the women’s one-piece molded sandal, style “PL Othella” will be 6402.99.2790, 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: sandals and similar footwear of plastics, produced in one piece by molding: other. The rate of duty will be 3% 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