The tariff classification of footwear from China

N210655 April 12, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Mr. Peter Salvato Import Commodity Group, Ltd. 500 Merrick Road Lynbrook, NY 11563 RE: The tariff classification of footwear from China Dear Mr. Salvato: In your letter dated March 1, 2012 you requested a tariff classification ruling on behalf of your client, Team Beans, LLC. The submitted sample identified as style FFWMNCSLOOH, is a pair of women’s two-piece “jelly” flip-flop thong sandals with PVC rubber or plastics outer soles. The separate V-shaped PVC strap uppers consist of a single molded piece of rubber or plastics and a thong which goes between the first and second toes. The upper straps and thongs are assembled to the soles by means of plugs which penetrate the outer soles. The uppers feature a decorative “Ohio State” metal ornament attached to their center with a single rivet. Consequently, this ornamentation is considered a “loosely attached appurtenance” and is excluded from the external surface area measurement of the uppers. The applicable subheading for the women’s “jelly” flip-flop thong sandals, identified as style FFWMNCSLOOH will be 6402.99.3165, 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 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 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, Thomas J. Russo Director National Commodity Specialist Division