The tariff classification of sandals from China

N170615 June 23, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Mr. Thomas A. Claypool Native Shoes 1065 Palmerston Ave. West Vancouver BC Canada V7S 2J4 RE: The tariff classification of sandals from China Dear Mr. Claypool: In your letter dated June 8, 2011 you requested a tariff classification ruling. The samples of unisex sandals submitted with your request were examined and are being returned. Items GLM-12 A and GLM-12B are open toe/open heel sandals with uppers of rubber/plastic and outer soles of rubber/plastic. The “T” shaped upper straps are adhered to the outside of the outer sole on either side of the foot and by plug between the first and second toes. The applicable subheading for GLM-12 A and GLM-12B will be 6402.99.3165, 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 accessories of reinforcements) is rubber or plastics (except footwear having a foxing or 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 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/. Your inquiry does not provide enough information for us to issue a classification ruling on item GLM15 “Jimmy” and item GLM-07 “Paddington”. Your request for a classification ruling should include the external surface area measurements, by percentage, for all component materials comprising the upper of the boot, including accessories and reinforcements for item GLM15 “Jimmy” and the identity of the rubber/plastics material used to manufacture item GLM-07 “Paddington”. When this information is available, you may wish to consider resubmission of your request. 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