CLA-2-64:OT:RR:NC:N2:247
Ms. Michelle M. Klein
Fourstar Group USA
26840 Fargo Ave., Suite C
Bedford Heights, Ohio 44146
RE: The tariff classification of footwear from China
Dear Ms. Klein:
In your letter dated May 21, 2018, you requested a tariff classification ruling. The submitted samples, will be returned to you.
The submitted samples, identified as P/N 21473808 and P/N 21473809, are toddler’s open-toe, open-heel, below-the-ankle sandals. Both styles have outer soles made from foamed rubber or plastics. The upper of P/N 21473808 consists of a rubber or plastics, one-piece-molded strap with thong between the first and second toes. The strap extends towards the rear of the foot to form a heel strap and has an adjustable button closure at the side. The foot bed is screen printed with a blue camouflage pattern. The upper is assembled to the sole by plugs penetrating the outer sole. The upper’s external surface area measures over 90 percent rubber or plastic. The sandal does not have a foxing or a foxing-like band and it is not protective. The value for this style is 55 cents per pair.
The upper of P/N 21473809 consists of two parts. It has a molded rubber or plastics strap with a thong between the first and second toes and a sewn on textile material strip that forms a heel strap. The upper is assembled to the sole by plugs penetrating the outer sole. The upper’s external surface area measures over 90 percent rubber or plastic. The sandal does not have a foxing or a foxing-like band and it is not protective. The value for this style is 52 cents per pair.
The applicable subheading for P/N 21473808 and P/N 21473809 will be 6402.99.3171, 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 accessories or reinforcements) is rubber or plastics; which does not have a foxing or foxing-like band; which is not protective 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 the World Wide Web at https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division