CLA-2-64:OT:RR:NC:N4:447
Ms. Jane A. Sheridan
Brown Shoe Company, Inc.
8300 Maryland Avenue
St. Louis, MO 63105-3693
RE: The tariff classification of footwear from China
Dear Ms. Sheridan:
In your letter dated August 8, 2013 you requested a tariff classification ruling for two women’s sandals.
The submitted half-pair sample identified as “Pattern V-Raleighb/304796,” is a women’s open toe/open heel sandal with a rubber or plastics outer sole. The upper consists of an approximately 2 ¼ inch wide leather strap across the instep that is completely covered by a “metallic” PVC overlay, thereby making the upper rubber or plastics for tariff classification purposes. There is a leather strap around the big toe and leather edging (an accessory or reinforcement) on either side of the instep strap, both of which account for more than 10% of the upper’s external surface area.
The applicable subheading for the women’s sandal, “Pattern V-Raleighb/304796” will be 6402.99.4960, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: not covering the ankle; other: not having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics; footwear with open toes or heels; other: other: for women. The rate of duty will be 37.5 percent ad valorem.
The submitted half-pair sample identified as “Pattern V-Cairob/304345,” is a women’s open toe/open heel sandal with a leather outer sole and an approximately 1 ½ inch high flat heel. The three strap upper consists of an approximately 1 inch wide leather strap across the vamp, an approximately 2 ¼ inch wide leather strap across the instep that is completely covered by a “metallic” PVC overlay and an approximately 3/8 inch wide leather ankle strap. There is leather edging (an accessory or reinforcement) on either side of the instep strap which is excluded from the upper’s external surface area measurement, thereby making the upper predominately rubber or plastics for tariff classification purposes.
The applicable subheading for the women’s sandal, “Pattern V-Cairob/304345” will be 6405.90.9000, HTSUS, which provides for other footwear: other: other. 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,
Myles B. Harmon
Acting Director
National Commodity Specialist Division