The tariff classification of footwear from China
Issued September 11, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6402.99.1880
Headings: 6402
Product description
The back counter part of the upper is made from a clear plastic sheet material with a metal side buckle closure and there are also two woven strap-like bands on the vamp consisting of woven plastic tubular strips with colored textile yarn cores. We consider the external surface of this sandal's upper to consist entirely of plastics.
CBP rationale
The applicable subheading for this child's sandal will be 6402.99.1880, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole's external surface is rubber and/or plastics; which does not have a foxing-like band; and which does not cover the ankle;.
Full text
NY D81450 September 11, 1998 CLA-2-64:RR:NC:TA:347 D81450 CATEGORY: Classification TARIFF NO.: 6402.99.1880 Ms. Jane A. Sheridan Pagoda 8300 Maryland Ave. St. Louis, MO 63105 RE: The tariff classification of footwear from China Dear Ms. Sheridan: In your letter dated August 14, 1998 you requested a tariff classification ruling. The sample submitted is a child's sandal, your "Pattern #CHL-C10032N", with a three piece plastic upper and an EVA plastic outer sole. The back counter part of the upper is made from a clear plastic sheet material with a metal side buckle closure and there are also two woven strap-like bands on the vamp consisting of woven plastic tubular strips with colored textile yarn cores. We consider the external surface of this sandal's upper to consist entirely of plastics. The applicable subheading for this child's sandal will be 6402.99.1880, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole's external surface is rubber and/or plastics; which does not have a foxing-like band; and which does not cover the ankle;. The rate of duty will be 6% 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
More rulings on the same tariff codes
Classification of child’s tote bag of polyvinyl chloride (PVC) and pair of plastic slippers; GRI 3(b); EN IX to GRI 3(b); tote bag and slippers are normally offered for sale separately; not composite goods and classifiable separately; 6402, HTSUS; 4202 HTSUS Dear Mr. Epstein: This is in response to your letter of January 20, 1999, on behalf of your client, Avon Products, Inc., requesting a binding classification ruling on a child’s carrying bag and slippers. A sample was submitted. FACTS: The merchandise at issue is an open top carrying bag and a pair of child’s open toe and heel slippers. Both items are said to be imported and sold together, although as now presented, it appears that the items will be subject to repackaging prior to retail sale. It is not clear whether each will be presented on entry put up in common packing. The carrying bag is made of translucent plastic polyvinyl chloride (PVC) sheeting; it measures 9 inches by 7 ¾ inches by 5 ¾ inches. It is open at the t
The tariff classification of a shoe from Taiwan.
The tariff classification of a shoe from Taiwan.
The tariff classification of a child's Indian costume, plastic headband, toy bow and arrows with quiver, imitation jewelry, moccasins, textile headband, purse, an inflatable tepee and plastic canteen from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →