The tariff classification of footwear from China

N289398 September 15, 2017 CLA-2-64:OT:RR:NC:N2:447 CATEGORY: Classification TARIFF NO.: 6402.99.4940 Ms. Sophia Ko CLEARFreight Inc. 1960 East Grand Avenue, Suite 700 El Segundo, CA 90245 RE: The tariff classification of footwear from China Dear Ms. Ko: In your letter dated August 16, 1017, you requested a tariff classification ruling on behalf of your client La Jolla Group, Inc. Your sample will be returned. The merchandise under consideration is a man’s thong sandal identified as style name/number Koosh SP7184002. It is a below-the-ankle, open toe/open heel, sandal with an outer sole of EVA plastic and rubber. The external surface area of the upper (esau) is made up of textile and PU (rubber/plastics), with a textile thong between the first and second toes. You state the esau is predominantly rubber or plastics. Your email correspondence confirms the sandal is for men and has an F.O.B. value of $8.12 per pair. The applicable subheading for style name/number Koosh SP7184002 thong sandal will be 6402.99.4940, Harmonized Tariff Schedule of the United States, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: not covering the ankle; other: footwear with open toes or heels; other: other: for men. The rate of duty will be 37.5 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 ruling, contact National Import Specialist Stacey Kalkines at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division