The tariff classification of footwear from Vietnam

N253911 June 16, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Ms. Dana Bounds Payless ShoeSource Worldwide, Inc. 3231 Southeast Sixth Avenue Topeka, Kansas 66607 RE: The tariff classification of footwear from Vietnam Dear Ms. Bounds: In your letter dated May 14, 2014 you requested a tariff classification ruling. The submitted sample, identified as “MBC PRT ROGUE BEADED FLT,” is a women’s open toe and open heel sandal. The upper is comprised of multiple strips knotted in the center creating a thong. The strips are made from textile material that is visibly coated with plastic. The horizontal strips on the upper surface feature small decorative gold-colored beads that are made from plastic covered/coated with metallic foil. Via telephone you stated that the plastic beads are coated with metallic foil and that they occupy twenty five percent of the exterior surface of the upper. The sandal has an ankle tie strap with a small metal buckle. The outer sole is made from rubber/plastics. The upper of this sandal, constructed from strips of textile material which has been completely covered with rubber/plastics, will be considered rubber/plastics for tariff purposes as enumerated in Note 3(a) to Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS), which states “the terms ‘rubber’ and ‘plastics’ include woven fabrics or other textile products with an external layer of rubber or plastics being visible to the naked eye.” The applicable subheading for the sandal “MBC PRT ROGUE BEADED FLT” will be 6402.99.3165, HTSUS, which provides for footwear, in which both the upper's and outer sole's external surface is predominately rubber and/or plastics; which does not cover the ankle; in which the upper's external surface area is over 90% rubber and/or plastics (including accessories or reinforcements); which does not have a foxing or foxing-like band; and which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather. 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 [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division