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The tariff classification of a woman's rubber/plastic sandal from Mexico.
Issued February 20, 1998 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardC8 C84225 (February 20, 1998)
Tariff classification
HTS codes: 6402.99.18
Headings: 6402
Product description
The tariff classification of a woman's rubber/plastic sandal from Mexico.
CBP rationale
The applicable subheading for the sandal 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, with uppers of which over 90% of the external surface area (including accessories and reinforcements such as those mentioned in note 4(a) to chapter 64, HTS) is rubber or plastics, not covering the ankle.
Full text
NY C84225 February 20, 1998 CLA-2-64:RR:NC:TP:347 C84225 CATEGORY: Classification TARIFF NO.: 6402.99.18 Mr. Allan J. Kaplan PANAM 9720 S.W. 120 St. Miami, FL. 33176 RE: The tariff classification of a woman's rubber/plastic sandal from Mexico. Dear Mr. Kaplan: In your letter dated February 2, 1998, you requested a tariff classification ruling for a woman's plastic sandal. You have submitted a sample of what you state is a woman's P.V.C. injection molded sandal, model #20119-01 "Elise." The applicable subheading for the sandal 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, with uppers of which over 90% of the external surface area (including accessories and reinforcements such as those mentioned in note 4(a) to chapter 64, HTS) is rubber or plastics, not covering the ankle. The rate of duty will be 6% ad valorem. The Special rate of duty for Mexico will be 3% 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, Robert B. Swierupski Director, National Commodity Specialist Division
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