CLA-2-64:OT:RR:NC:N2:247
Mr. Greg Fields
Vera Bradley
12420 Stonebridge Road
Roanoke, IN 46783
RE: The tariff classification of footwear from China
Dear Mr. Fields:
In your letter dated November 26, 2018, you requested a tariff classification ruling. The submitted sample will be returned to you as requested.
The submitted sample, identified as “Pool Slide Sandal,” is a woman’s open toe/open heel, below-the-ankle, slip-on sandal. The sandal’s upper consists of an approximately 3-inch wide strap that is secured to both sides of the outer sole unit. The external surface area of the upper will be made from either cotton or polyester textile material. The contoured outer sole consists of molded ethylene-vinyl acetate (EVA). Via email you confirmed that the sandal is not less than 10 percent by weight of rubber or plastics. You provided the value of the shoe as $4.92/pair.
The applicable subheading for the “Pool Slide Sandal” 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; footwear with open toes or open heels; other: other: other: for women. The rate of duty will be 37.5 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