The tariff classification of footwear from China

N292547 December 29, 2017 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Ms. Tina Fang Steve Madden, Ltd. 52-16 Barnett Ave. Long Island City, NY 11104 RE: The tariff classification of footwear from China Dear Ms. Fang: In your letter dated December 5. 2017 you requested a tariff classification ruling. You will be importing footwear, identified as Style # WMTT28AMO25, photos of in lieu of a sample was submitted with your electronic request. Style # WMTT28AMO25 is an open-toe, open-heel, below-the-ankle sandal. The upper is comprised of two wide straps made from polyurethane (PU). The strap at the forefoot features a functional metal buckle closure and the strap at the instep has a non-functional metal buckle. The metal buckles are considered to be accessories or reinforcements. You state the external surface area is more than 90 percent rubber or plastics. The foot bed is lined with micro suede, and the contoured midsole is said to be made of “compound cork.” You provided the breakdown of the “cork” and a laboratory report of a similar shoe showing the midsole is composed of 50 percent resin powder, 43 percent soften oil, and 7 percent oak cork. As the midsole is composed mainly of resin, a rubber/plastic, the footwear does not have a base or platform of cork. The outer sole that touches the ground is made from rubber or plastics. The footwear is not protective and does not have a foxing or foxing-like band. The applicable subheading for style # WMTT28AMO25 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 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