The tariff classification of a sandal from China
Issued July 28, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6402.99.18
Headings: 6402
Product description
You state that the submitted sample, pattern #6108, is a full shell mould sandal with a PU upper. The shoe has an open heel/open toe with two hook loop closures extending across the upper which are designed to secure the shoe to the foot. The upper is attached to a rubber/plastic molded "athletic tread" sole.
CBP rationale
The applicable subheading for the shoe will be 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 (including accessories and reinforcements such as those mentioned in note 4(a) to chapter 64 (HTS)) is rubber or plastic.
Full text
NY B88227 July 28, 1997 CLA-2-64:RR:NC:TP:347 B88227 CATEGORY: Classification TARIFF NO.: 6402.99.18 Mary Berry Elan-Polo 2501 Perimeter Place Drive Nashville, TN 37214 RE: The tariff classification of a sandal from China Dear Ms Berry: In your letter dated July 17,1997, you requested a tariff classification ruling for a rubber/plastic sandal. You state that the submitted sample, pattern #6108, is a full shell mould sandal with a PU upper. The shoe has an open heel/open toe with two hook loop closures extending across the upper which are designed to secure the shoe to the foot. The upper is attached to a rubber/plastic molded "athletic tread" sole. The applicable subheading for the shoe will be 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 (including accessories and reinforcements such as those mentioned in note 4(a) to chapter 64 (HTS)) is rubber or plastic. The rate of duty will be 6% ad valorem. We also note that the submitted sample is not marked with the country of origin. Therefore, if imported as is, the sample submitted will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the shoe 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." 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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