CLA-2-64:OT:RR:NC:N4:447
Mr. Ken Skillman
Mizuno USA, Inc.
4925 Avalon Ridge Pkwy
One Jack Curran Way
Norcross, GA 30071
RE: The tariff classification of footwear from China
Dear Mr. Skillman:
In your letter dated November 7, 2012 you requested a tariff classification ruling.
The submitted half-pair sample identified as style #320423, is a size 7 open toe/open heel “unisex” sandal with a rubber or plastics outer sole. The two-piece textile strap upper has rubber or plastics overlays which are lasted under and cemented to the top of the outer sole (considered external surface area) and a Velcro® closure at the instep which secures the sandal to the wearer’s foot. There is a small section of textile material visible on the medial (inside) strap and textile edging (an accessory or reinforcement) which completely encircles the perimeter of each strap. All of this textile material accounts for more than 10 percent of the external surface area of the upper. Consequently, we disagree with your suggested classification under subheading 6402.99.3171 which provides for in pertinent part; other footwear having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics.
Please note that Statistical Note 1(c) to Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS), defines “footwear for women” as footwear which covers American women’s size 4 and larger, whether for females or of types commonly worn by both sexes, i.e “unisex.”
The applicable subheading for the “unisex” sandal identified as style #320423 will be 6402.99.4960, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: not having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics; other: footwear with open toes or open heels; 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 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,
Thomas J. Russo
Director
National Commodity Specialist Division