CLA-2-64:OT:RR:NC:N4:447
Ms. Karen Guest
JimboLAFF, LLC
12105 Mtn. Laurel Drive
Roswell, GA 30075
RE: The tariff classification of footwear from China
Dear Ms. Guest:
In your electronic ruling submitted on January 2, 2013 you requested a tariff classification ruling.
The illustration of a sample which you identify as SKU# ff-blks “unisex,” is an open-toe/open-heel thong sandal with a rubber or plastics outer sole and a cotton textile “V” shaped strap upper. You state that an upper strap is embroidered with the “LAFF” logo (an accessory or reinforcement) and that the ends of the upper straps and thong are embedded/attached into the top of the sole.
Statistical Note 1(c) to Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS), states; ‘The term “footwear for women” covers footwear of American women’s size 4 and larger, whether for females or of types commonly worn by both sexes,’ i.e. unisex.
The applicable subheading for the “unisex” thong sandal identified as SKU# ff-blks will be 6404.19.3960, 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: footwear with outer soles of rubber or plastics: not sports footwear; footwear with open toes or open heels; footwear that is not less than 10 percent by weight of rubber or plastics; other: other: for women. The rate of duty will be 37.5% 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