The tariff classification of footwear and a textile pouch from China.
Issued August 16, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6402.99.18, 4202.92.30
Product description
The footwear which you refer to as a men's all pvc/pu beachwear sandal in a mesh pouch is, as you suggest, classified in subheading 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastic, not covering the ankle, having uppers of which over 90 percent of the external surface area is rubber or plastic. The rate of duty will be 6 percent ad valorem. You ask if the sandal and pouch if imported together is considered composite goods for tariff purposes. Composite goods include articles made of two or more different materials and articles which consist of two or more different components. Thus, composite goods include articles made of different materials or different components which are physically linked or attached. Furthermore, the Explanatory Notes to the HTS indicate that composite goods made up of different components also include articles with physically separate components which are adapted to one another and are mutually complementary and that together they form a whole which would not normally be offered for sale in separate parts. The sandal and pouch if imported together is not composite goods for tariff purposes. The pouch submitted is a draw-string travel bag composed of a knit, mesh, man-made material. The bag is designed to contain personal belongings during travel.
CBP rationale
The applicable subheading for the bag is 4202.92.3030 (HTS) which provides for travel, sports and similar bags, with outer surfaces of textile materials, other, of man made fibers, other.
Full text
NY 813638 9/7/95 CLA-2-64:S:N:N6:347 813638 CATEGORY: Classification TARIFF NO.: 4202.92.30, 6402.99.18 Ms. Tinka G. Andrade International Import Manager Meldisco 933 Macarthur Boulevard Mahwah, NJ 07430 RE: The tariff classification of footwear and a textile pouch from China. Dear Ms. Andrade: In your letter dated August 16, 1995, you requested a tariff classification ruling. The footwear which you refer to as a men's all pvc/pu beachwear sandal in a mesh pouch is, as you suggest, classified in subheading 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastic, not covering the ankle, having uppers of which over 90 percent of the external surface area is rubber or plastic. The rate of duty will be 6 percent ad valorem. You ask if the sandal and pouch if imported together is considered composite goods for tariff purposes. Composite goods include articles made of two or more different materials and articles which consist of two or more different components. Thus, composite goods include articles made of different materials or different components which are physically linked or attached. Furthermore, the Explanatory Notes to the HTS indicate that composite goods made up of different components also include articles with physically separate components which are adapted to one another and are mutually complementary and that together they form a whole which would not normally be offered for sale in separate parts. The sandal and pouch if imported together is not composite goods for tariff purposes. The pouch submitted is a draw-string travel bag composed of a knit, mesh, man-made material. The bag is designed to contain personal belongings during travel. The applicable subheading for the bag is 4202.92.3030 (HTS) which provides for travel, sports and similar bags, with outer surfaces of textile materials, other, of man made fibers, other. The rate of duty will be 19.8 percent ad valorem. The bag falls within textile category designation 670. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. The submitted samples are not marked with the country of origin. Therefore, if imported as is, they will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article." This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from China
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