CLA-2-64:OT:RR:NC:N2:247
Ms. Shu Chi
Agra Services Brokerage
221-20 147th Ave.
Jamaica, NY 11413
RE: The tariff classification of footwear from China
Dear Ms. Chi:
In your letter dated August 14, 2023, you requested a tariff classification ruling on behalf of your client, United Legwear Co. LLC. You have submitted descriptive literature, photographs, and a sample. The sample will be returned as requested.
Style # HFS0130 is an open toe/open heel, man’s, slip-on footwear. This webbed thong sandal does not cover the ankle. The external surface area of the upper is made of sewn together rubber or plastics (polyurethane) strips. The upper is padded and lined with polyester textile material. The Ethylene-vinyl acetate midsole/footbed is cushioned with Thermoplastic polyurethane and Polyurethane. The outer sole consists of rubber or plastics. You submitted an F.O.B. price of $8.00 per pair.
The applicable subheading for the men’s style # HFS0130 will be 6402.99.3145, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other 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: for men: 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 https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. If the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division