The tariff classification of footwear from China

N270495 November 30, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Ms, Myra Gotto Caleres * 5 * 8300 Maryland Avenue St. Louis, MO 63105-3693 RE: The tariff classification of footwear from China Dear Ms. Gotto: In your letter dated November 2, 2015 you requested a tariff classification ruling. As requested the sample is being returned to you. The submitted sample, identified as Gabbie P#361567, is a woman’s open toe, open heel, slip-on sandal. The upper is comprised of a toe strap, and an approximately 1½ inch wide strap across the instep made from polyurethane rubber or plastics. The wide strap is decorated with different sized ornaments simulating glass, stone, and metal circular ornaments. You state that the ornaments have been attached via heat transfer and a dab of glue. The larger “stone” and “glass” ornaments are securely attached and are considered accessories/reinforcements. The smaller ornaments are considered “loosely attached appurtenances” and are excluded from the external surface area of the upper calculation. The outer sole is made from 100 percent rubber or plastics. The applicable subheading for Gabbie P#361567 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division