The tariff classification of footwear from Brazil

N310280 March 19, 2020 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6402.99.4100 Mr. Roger Crain Harmonized Tariff Services LLC 20550 Falcons Landing Circle, Apt. 5210 Potomac Falls, VA 20165 RE: The tariff classification of footwear from Brazil Dear Mr. Crain: In your letter dated March 2, 2020, you requested a tariff classification ruling for your client, Grendene USA. You have submitted a laboratory analysis report and photographs. You will be importing footwear identified as 11404 Cartago Napoles Thong sandal. Images of the footwear, in lieu of a sample, were submitted with your electronic request. 11404 Cartago Napoles Thong sandal is a woman’s open-toe, open-heel, below-the-ankle, thong sandal. The upper consists of two 1-3/8 inch wide straps that form a “Y with a vertical plastic thong between the toes. The submitted laboratory analysis of the external surface of the upper found 57.9 percent rubber or plastics and 42.1 percent textile material. The outer sole consists of a single piece of molded rubber/plastic. You state a textile flocking covers the external surface of the outer sole that comes in contact with the ground. The applicable subheading for 11404 Cartago Napoles Thong sandal will be 6402.99.4100, 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: other: not having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics: footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, except protective footwear and except footwear having a foxing or a foxing-like band. 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 U.S. note 5 to this chapter. The rate of duty is 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 ruling, contact National Import Specialist Stacey Kalkines at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division