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The tariff classification of rubber/plastic footwear from Taiwan.
Issued June 9, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardE8 E82175 (June 9, 1999)
Tariff classification
HTS codes: 6402.99.18
Headings: 6402
Product description
You have submitted a sample of a woman’s slip-on thong style sandal which
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 plastics, having uppers of which over 90% of the external surface area (including accessories and reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics, not covering the ankle.
Full text
NY E82175 June 9, 1999 CLA-2-64:RR:NC:TP:347 E82175 CATEGORY: Classification TARIFF NO.: 6402.99.18 Ms. Claire Powell Claire Powell P.O. Box 472 Mosman 2088. Sydney NSW Australia RE: The tariff classification of rubber/plastic footwear from Taiwan. Dear Ms. Powell: In your letter dated May 17, 1999, you requested a tariff classification ruling. You have submitted a sample of a woman’s slip-on thong style sandal which you state has a PU upper, and an EVA outer sole which is of uneven thickness. 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 plastics, having uppers of which over 90% of the external surface area (including accessories and reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics, not covering 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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