CLA-2-64:OT:RR:NC:N3:447
Mr. Michael Dang
Munro & Company Inc.
3770 Malvern Avenue
Hot Springs, AR 71901
RE: The tariff classification of footwear from China
Dear Mr. Dang:
In your letter you requested a tariff classification ruling. The sample will be returned with your request.
The submitted sample identified as style name “IDEAL” is a women’s open toe/open-heel, below-the-ankle sandal with an outer sole of rubber/plastics. The upper is comprised of an approximately one inch strap of “mirror PU” across the toes and an approximately ½ inch perpendicular strap of the same material over the vamp. The sandal features two elastic bands that surround the ankle that are threaded through two vertical PU straps on either side of the foot. The external surface area of the upper is predominantly rubber/plastics. The sandal does not have a foxing or foxing-like band and is not “protective.” You provided an F.O.B. value of $26.76 per pair.
You suggest classification under subheading 6402.99.9065, Harmonized Tariff Schedule of the United States (HTSUS), which is the provision for footwear classified according to value. We disagree. The footwear has an open toe and an open heel which is more appropriately classified elsewhere.
The applicable subheading for the style name “IDEAL” 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: [email protected]
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division