CLA-2-64:OT:RR:NC:N3:447
Mr. David Prata
OHL International at CVS Health
Mail Code 1049
1 CVS Dr.
Woonsocket, RI 02895
RE: The tariff classification of footwear from China
Dear Mr. Prata:
In your letter dated October 31, 2014, you requested a tariff classification ruling. As requested the samples are being returned.
You submitted samples of two pre-production sandals. The first sandal identified as, Item number 990108 Ladies’ Rope Sandal with Flower, is a women’s open toe/open heel slip-on thong sandal. The “Y” shaped upper strap and outer sole are molded in one piece from polyvinyl chloride (PVC) with a rope-like appearance. A textile flower, stitched onto the strap by means of one continuous thread, is recognized as a loosely attached appurtenance. The sandal also features a PVC small heel pad that only covers the surface of the upper. The flower and small heel pad are ancillary features and the sandal is still considered to be molded in one piece.
The second sandal, Item number 990112 Two-Tone Girls’ with Glitter Upper, is a girl’s open toe/open heel flip-flop thong sandal. Both the upper and outer sole are made from polyvinyl chloride (PVC). The upper has a “Y” shaped strap with thongs between the first and second toes and assembled to the outer sole by plugs. The “Y” strap features an ornamental layer of plastic “glitter” which completely obscures the uppers’ external surface. The upper is not considered to be one piece molded. It has a separately applied insole.
The applicable subheading for Item number 990108 Ladies’ Rope Sandal with Flower will be 6402.99.2760, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other: other: 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: other: sandals and similar footwear of plastics, produced in one piece by molding: for women. The rate of duty will be 3 percent ad valorem.
The applicable subheading for Item number 990112 Two-Tone Girls’ with Glitter Upper will be 6402.99.3171, 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: 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division