CLA-2-64:OT:RR:NC:N3:447
Mr. Long Vu
Walgreen Co.
304 Wilmot Road
MS #3163
Deerfield, IL 60015
RE: The tariff classification of footwear from China
Dear Mr. Yu:
In your letter dated September 14, 2016, you requested a tariff classification ruling.
The submitted sample, referred to as Walgreens Item Code (“WIC”) 973603, is a woman’s open toe, open, wedge heel, thong sandal, that does not cover the ankle. The “Y-” shaped strap upper is made from polyurethane (PU) plastic. Affixed to the top portion of the PU strap is a heat sealed strip of glass beads that completely obscures the underlying PU material of the external surface area of the upper. You provided the external surface area of the upper as 70 percent glass and 30 percent PU plastic. The sandal has a PU thong that goes between the first and second toe. It features a wedge outer sole made from 100 percent EVA (ethylene vinyl acetate) rubber or plastics. The sandal is not protective nor does it contain a foxing or foxing-like band.
We disagree with both of your suggested classifications of Walgreens Item Code (“WIC”) 973603 as footwear with uppers and outer soles of rubber or plastics under subheading 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), as having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements; or subheading 6402.99.4960, HTSUS, as not having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics. As stated above, the ESAU of the upper has a strip of glass beads that completely obscures all the underlying PU material onto which it is heat sealed. Thus, on this sandal, the strip of glass beads is more than just accessories or reinforcements as defined in Note 4(a) to Chapter 64, HTSUS. For footwear classification purposes, the material of the upper is taken to be the constituent material having the greatest external surface area, excluding accessories and reinforcements. Therefore, this sandal has an upper of glass and will be classified in heading 6405, HTSUS.
The applicable subheading for Walgreens Item Code (“WIC”) 973603 will be 6405.90.9000, HTSUS, which provides for other footwear: in which the upper is neither leather nor textile; other. The rate of duty will be 12.5 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 https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division