The tariff classification of footwear from China

N120436 September 16, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Ms. Brenda Bodnar JAG Footwear, Accessories and Retail Corporation 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of footwear from China Dear Ms. Bodnar: In your letter dated August 24, 2010 you requested a tariff classification ruling for two women’s thong sandals. The submitted half-pair samples identified as style name “Kujo” and “Jumper,” are women’s open toe/open heel thong sandals with unit molded outer soles composed of rubber/plastics and separately glued-on insoles. Each sandal has an upper of rubber/plastics which is separately attached to the sole with plugs and an ankle strap with a buckle closure which helps secure the sandal to the wearer’s foot. Both uppers feature decorative ornamentation attached with minimal stitching, the removal of which will not render the sandals unserviceable as footwear. Consequently, this ornamentation is considered a “loosely attached appurtenance” and is excluded from the external surface area measurement of the uppers. You request classification of these sandals under subheading 6402.99.2760, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sandals and similar footwear of plastics, produced in one piece by molding. We disagree with this suggested classification. Both the glued-on insoles, as well as the separately attached uppers, preclude classification under this subheading, the latter of which forms an integral part of the completed sandals, without which makes them unserviceable as footwear. The applicable subheading for both style names “Kujo” and “Jumper,” women’s sandals will be 6402.99.3165, 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: not having a foxing or foxing-like band; not 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 women: 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 (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division