CLA-2-64:OT:RR:NC:N4:447
Mr. Greg Randall
Birkenstock USA, LP
6 Hamilton Landing
Suite 250
Novato, CA 94949
RE: The tariff classification of footwear from Germany
Dear Mr. Randall:
In your letter dated February 17, 2011, you requested a tariff classification ruling.
Two samples of unisex sandals were submitted for review. The Arizona Stone Birkibuc and the Mayari Birko-Flor have open toes, open heels, and uppers made of acrylic covering polyamide felt. The upper of the Arizona Stone Birkibuc consists of two wide buckled straps across the instep and vamp. The Mayari Birko-Flor has one thin strap with a buckle closure at the instep and a thin buckled strap at the vamp that crosses a thin strap encircling the big toe. Each has a foot bed lined with suede, a contoured cork midsole, and an outer sole of rubber/plastics.
The applicable subheading for the Arizona Stone Birkibuc and Mayari Birko-Flor sandals will be 6402.99.2560, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which both the upper's and outer sole's external surface is predominately rubber and/or plastics: which does not cover the ankle: in which the upper's external surface area measures over 90% rubber and/or plastics (including accessories or reinforcements): which does not have a foxing-like band: which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather: and which is made on a base or platform of cork: 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