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The tariff classification of a woman's sandal from China
Issued September 9, 1997 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardB8 B88951 (September 9, 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 with a rubber/plastic upper and sole, pattern "papaya-2" which you refer to as a two-band slide. The upper consists of strips of textile material visibly coated with rubber/plastic and considered rubber/plastic for tariff purposes as enumerated in Note 3(a) to chapter 64, Harmonized Tariff Schedule of the United States (HTS). This upper is held together by a plastic threading woven throughout these rubber/plastic strips. This plastic monofilament threading which is visible throughout the upper has a cross-sectional dimension which is less than 1mm. Therefore, in accordance with Note 1(g) to Section XI, the plastic monofilament would be considered "textile material" for tariff purposes. As a result, the upper of the footwear sample 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 B88951 September 9, 1997 CLA-2-64:RR:NC:TP:347 B88951 CATEGORY: Classification TARIFF NO.: 6402.99.30 Ms. Jane A. Sheridan Pagoda 8300 Maryland Avenue St. Louis, Missouri 63105 RE: The tariff classification of a woman's sandal from China Dear Ms. Sheridan: In your letter dated August 15, 1997, you requested a tariff classification ruling. You have submitted a sample of a woman's open heel/open toe slip-on sandal with a rubber/plastic upper and sole, pattern "papaya-2" which you refer to as a two-band slide. The upper consists of strips of textile material visibly coated with rubber/plastic and considered rubber/plastic for tariff purposes as enumerated in Note 3(a) to chapter 64, Harmonized Tariff Schedule of the United States (HTS). This upper is held together by a plastic threading woven throughout these rubber/plastic strips. This plastic monofilament threading which is visible throughout the upper has a cross-sectional dimension which is less than 1mm. Therefore, in accordance with Note 1(g) to Section XI, the plastic monofilament would be considered "textile material" for tariff purposes. As a result, the upper of the footwear sample 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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