The tariff classification of footwear from China

N259482 December 9, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Ms. Lorianne Aldinger Rite Aid P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of footwear from China Dear Ms. Aldinger: In your letter dated November 10, 2014, you requested a tariff classification ruling. As requested the sample is being retuned. The submitted sample, referred to as the “Women’s Nubuck Sandal,” Rite Aid Item 9035082, is a women’s open toe/open heel slip-on thong sandal. The “Y” shaped upper straps are constructed from polyurethane nubuck (rubber or plastics) wrapped and sewn around a textile core. A cushioned foot bed/insole, covered with poly nubuck and printed with a chevron pattern, is cemented to an outer sole that is stated to be made from ethyl vinyl acetate (EVA). It is valued at $1.57 per pair. The applicable subheading for “Women’s Nubuck Sandal,” Rite Aid Item 9035082, will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides 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: 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division