The tariff classification of footwear from China

N256425 September 2, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Mr. Dennis Huang Union Way Corp. 430 N. Canal St., #17 South San Francisco, CA 94080 RE: The tariff classification of footwear from China Dear Mr. Huang: In your letter dated August 15, 2014 you requested a tariff classification ruling. The submitted sample identified as style # DG3890-OL is a woman’s open toe/open heel sandal with a contoured outer sole of rubber/plastics and a separately attached insole. The upper is composed of a predominantly rubber/plastics “V” shaped forefoot strap and a nylon webbing toe post which does not account for more than 10 percent of the uppers’ external surface area. The sandals do not have a foxing or a foxing-like band and are not “protective.” The applicable subheading for the Style # DG3890-OL 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: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics, not having a foxing or foxing-like band and not protective: 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: [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division