The tariff classification of footwear from China

N291769 December 1, 2017 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6402.99.3171 Ms. Esme Smith People Footwear #200-395 Alexander Street Vancouver, British Columbia Canada V6A 1C4 RE: The tariff classification of footwear from China Dear Ms. Smith: In your electronic letter dated November 3, 2017, you requested a tariff classification ruling. You will be importing footwear identified as the Lennon Slide Child (NC-04SC). A picture in lieu of a sample was submitted with your electronic request. The Lennon Slide Child (NC-04SC) is a child’s, open-toe, open-heel, below-the-ankle, slip-on sandal. The upper is comprised of a single wide strap at the forefoot made from polyurethane (rubber or plastics) material. The upper appears to be slightly padded and partially assembled by sewing. The molded outer sole is made from 100 percent ethylene vinyl acetate (EVA). You state in your letter that the strap is attached to the lateral and medial sidewalls of the outer sole unit with adhesive. The sandal is not protective and does not have a foxing nor a foxing-like-band. You provided a value of over $6 per pair. The applicable subheading for The Lennon Slide Child (NC-04SC), will be 6402.99.3171, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and upper of rubber or plastics: other footwear: other: other: having uppers of which over 90% of the external surface area (including accessories or reinforcements) is rubber or plastics; not having a foxing or a foxing-like band and not protective against water, oil, grease or chemicals or cold or inclement weather; other: other: other: 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 ruling, contact National Import Specialist Stacey Kalkines at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division