The tariff classification of footwear from China

N281274 January 12, 2017 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Mr. David Prata CVS Health Mail Code 5055 1 CVS Dr Woonsocket, RI 02895 RE: The tariff classification of footwear from China Dear Mr. Prata: In your letter dated November 15, 2016, you requested a tariff classification ruling. Your samples will be returned. The submitted sample identified as style # 200994, “Ladies EVA Wedge w/Sequin Upper” is a woman’s, open toe/open heel sandal with an outer sole of rubber or plastics. The outer sole also has a layer of textile material applied to it which is not durable. The external surface area of the upper (ESAU) is textile material with overlapping rubber/plastic sequins attached in rows. Although the rubber/plastic sequins completely obscure the textile material underneath each row, textile is visible between the rows. The rubber/plastic accounts for more than 90 percent of the esau and considered the constituent material of the upper. You suggest classification of the “Ladies EVA Wedge w/Sequin Upper” footwear under 6404.19.3760, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear of textile uppers. As the constituent material of the uppers is considered to be over 90 percent rubber/plastic, this subheading would not apply. Additionally you suggest the alternative classification subheading of 6402.99.4100, HTSUS. This subheading provides for uppers with an external surface occupied with 90 percent or less rubber/plastic. As the upper of this style is occupied with over 90 percent rubber/plastic, the footwear will be classified elsewhere. The applicable subheading for the “Ladies EVA Wedge w/ Sequin Upper” footwear will be 6402.99.3165, 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 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