CLA-2-64:OT:RR:NC:N4:447
Ms. Maria Caniz
Cels Enterprises Inc.
3485 S. La Cienega Blvd.
Los Angeles, CA 90016
RE: The tariff classification of one-piece-molded sandals from China
Dear Ms. Caniz:
In your letters dated March 15, 2013 and April 22, 2013, you requested a tariff classification ruling. A sample accompanied your second letter.
The item identified as Wild Card Jelly, is a molded rubber or plastic, woman’s, open-toe, sandal. A textile bow is glued to the upper over the forefoot and is recognized as a loosely attached appurtenance. A textile insole is cemented to the foot bed. The bow and insole are ancillary features and the shoe is considered to be molded in one piece.
The applicable subheading for the Wild Card Jelly sandal will be 6402.99.2760, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other: other: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics: other: sandals and similar footwear of plastics, produced in one piece by molding: for women. The rate of duty will be 3 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