The tariff classification of footwear from Thailand

N317625 February 26, 2021 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.3960 Mr. William G. Braier Radix Group International Dba DHL Global Forwarding 6120 Ace Industrial Drive Cudahy, WI 53110 RE: The tariff classification of footwear from Thailand Dear Mr. Braier: In your letter dated February 16, 2021, you requested a tariff classification ruling on behalf of Footwear for Fun, Inc. You have submitted descriptive literature and photographs. No samples were provided. The photographs provided show two women’s styles of Bokyna brand, sandal type footwear. They are identified as the Seastar and the Soulmate. Both styles have open-toes and open-heels, and do not cover the ankle. The uppers of both styles are made up of straps that consist of 65 percent cotton and 35 percent polyester textile materials. Style Seastar has straps that are attached to the outer sole unit between the first and second toes and at the medial and lateral sides. It features a padded cork foot bed. Style Soulmate features straps that include an individual toe strap, straps that wrap around ankle, and some that cross the foot. This style features a padded nylon foot bed. The external surface area of the outer soles that come in contact with the ground consists of rubber or plastics. The rubber/plastics components account for more than 10 percent of both style’s total weight. The F.O.B. values for each style range between $2.54 to $6.79 per pair. The applicable subheading for styles Seastar and Soulmate will be 6404.19.3960, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: footwear with open toes or open heels; other: other: other: for women. 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