CLA-2-64:OT:RR:NC:N4:447
Ms. Katie Jue
Contif Company
8610 Airport Blvd.
Los Angeles, CA 90045
RE: The tariff classification of footwear from China
Dear Ms. Jue:
In your letter dated November 22, 2013 you requested a tariff classification ruling on behalf of your client, Splash NYC LLC.
The submitted sample identified as style #MA9504-A1 “Marilyn Monroe Fabric Thong Flip Flop,” is a pair of women’s flip-flop thong sandals with foamed rubber or plastics soles/outer soles, each of which accounts for more than 10 percent by weight of the sandal. Each sandal has a V-shaped cotton textile material upper that is not attached to the sole with plugs that penetrate the outer sole.
The applicable subheading for the women’s flip-flop thong sandals, style # MA9504-A1 “Marilyn Monroe Fabric Thong Flip Flop,” 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 not designed to be a protection against cold or inclement weather; 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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division