The tariff classification of footwear from China

N276509 July 8, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.3760 Mr. Mark Blake L.L. Bean, Inc. 15 Casco Street Freeport, ME 04033 RE: The tariff classification of footwear from China Dear Mr. Blake: In your letter dated June 3, 2016, you requested a tariff classification ruling. The submitted samples are identified as style #/style name 303568 “The Discovery Sandal Flipflop” and “The Daybreak Novelty Slide.” The samples will be returned as requested. The style name “The Daybreak Novelty Slide” is a woman’s, closed-toe, open-heel, below-the-ankle, slip-on shoe. The external surface area of the upper is predominantly wool. The outer sole consists of rubber or plastics with an embedded textile fabric material that does not meet the durability requirements of ISO 20871, as required by U.S. Additional Note 5. The shoe has no foxing or foxing-like band and is not “protective.” Rubber/plastics account for more than 10 percent of the total weight of the shoe. The style #/style name 303568 “The Discovery Sandal Flipflop” is a woman’s, open-toe/open-heel, below-the-ankle sandal. The outer sole consists of rubber or plastics with an embedded textile fabric material which does not meet the durability requirements of ISO 20871, as required by U.S. Additional Note 5. The “V”-shaped strap upper consists of a man-made fabric material and a thong which goes between the first and second toes. The applicable subheading for style name “The Daybreak Novelty Slide” and style #/style name 303568 “The Discovery Sandal Flipflop” will be 6404.19.3760, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: footwear with open toes or open heels; footwear not less than 10 percent by weight of rubber or plastics; footwear with uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional note U.S. note 5 to this chapter: other: for women. The rate of duty will be 12.5 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 https://hts.usitc.gov/current. 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 above, contact National Import Specialist Stacey Kalkines at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division