CLA-2-64:OT:RR:NC:N4:447
Mr. James P. McNamee
Sandal World, Inc.
2740 SW Martin Downs Blvd., #119
Palm City, FL 34990
RE: The tariff classification of footwear from Indonesia
Dear Mr. McNamee:
In your electronic ruling request submitted on September 16, 2010 you requested a tariff classification ruling for ladies sandals.
This ruling is being issued based upon the accuracy of your statements regarding the identity of the component materials, by percentage, used to manufacture these sandals. This information may be verified at the time of importation.
The illustrative sample identified by you in descriptive literature as style name “Esme,” is an open toe/open heel ladies sandal with a wooden wedge heel. The material composition breakdown provided by you of the mid sole and outer sole is 95% wood and 5% rubber, respectively. The upper is described by you as a single strap of 100% nylon or similar man made fiber with “beaded embellishment” that crosses the vamp and is attached to each side of the mid sole by mechanical self tapping fasteners. The beaded embellishment is minimal and does not completely obscure the underlying textile material of the upper. It is presumed from both the illustrative and descriptive information provided that the component weight of this sandal is less than ten percent rubber/plastics.
The applicable subheading for style name “Esme,” will be 6404.19.3060, 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; footwear having less than 10 percent by weight of rubber or plastics; other: other: for women. The rate of duty will be 12.5% 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 (646) 733-3042.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division