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The tariff classification of a woman's sandal from China
Issued June 18, 1997 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardB8 B84973 (June 18, 1997)
Tariff classification
HTS codes: 6402.99.30
Headings: 6402
Product description
You have submitted a sample of a woman's open heel/open toe slip-on sandal, style# C237. The sole and upper are both made of rubber/plastic material with a base consisting of jute fibers. The upper features interwoven rubber/plastic strips, held together by thread which is visible along the surface of the upper. As a result, the upper is not over 90% rubber/plastic.
CBP rationale
The applicable subheading for the sandal will be 6402.99.30, 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 not over 90% of the external surface area is rubber or plastic, footwear with open toes or heels.
Full text
NY B84973 June 18, 1997 CLA-2-64:RR:NC:TP:347 B84973 CATEGORY: Classification TARIFF NO.: 6402.99.30 Mr. C. Robertson Fritz Co. P.O. Box 7221 San Francisco, CA 94120 RE: The tariff classification of a woman's sandal from China Dear Mr. Robertson: In your letter dated May 16, 1997, written on behalf of your client, Dynasty Footwear LTD, you requested a tariff classification ruling. You have submitted a sample of a woman's open heel/open toe slip-on sandal, style# C237. The sole and upper are both made of rubber/plastic material with a base consisting of jute fibers. The upper features interwoven rubber/plastic strips, held together by thread which is visible along the surface of the upper. As a result, the upper is not over 90% rubber/plastic. The applicable subheading for the sandal will be 6402.99.30, 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 not over 90% of the external surface area is rubber or plastic, footwear with open toes or heels. The rate of duty will be 37.5% ad valorem. 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 Richard Foley at 212-466-5890. Sincerely, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division
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