CLA-2-64:OT:RR:NC:N3:447
Ms. Carol Robertson
Carmichael International Service
533 Glendale Boulevard
Los Angeles, CA 90026
RE: The tariff classification of footwear from China
Dear Ms. Robertson:
In your letter dated April 15, 2015, you requested a tariff classification ruling on behalf of your client Shoedazzle.com, Inc.
The submitted sample identified as “Belize” is a women’s, open toe, closed heel sandal that does not cover the ankle. The outer sole consists of rubber or plastics which is covered with textile flocking under the forefoot. It has a separately attached heel measuring approximately 4 inches at its highest point. You state the external surface area of the upper consists of 59 percent rubber or plastics and 41 percent cotton textile. The upper is partly constructed with crocheted lace that is laminated to a durable backing of openwork knit fabric resembling netting. This lace-up sandal features rubber/plastics eyestays with metal eyelets that are sewn to the rubber/plastic upper material over the toes and extends to the front of the ankle. The eyestays connect to a rubber/plastics ankle strap that does not cover the ankle and is joined to the strap covering the heel. The sandal does not have a foxing or a foxing-like band and is not “protective.” You provided an F.O.B. value of $16.45 per pair.
The applicable subheading for the women’s footwear, style name “Belize,” will be 6402.99.4100, 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 duty rate of rate 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 http://www.usitc.gov/tata/hts/.
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,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division