E82724 E8 Ruling Active

The tariff classification of a rubber/plastic boy’s sandal from Thailand.

Issued June 9, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6402.99.18

Headings: 6402

Product description

You have submitted a sample of what you refer to as a boy’s adventure sports sandal, SRF #07-03115OB-SAN “Tsunami,” with an upper made of rubber/plastic material and a molded “athletic tread” rubber/plastic outer sole. This sandal has an open toe and open heel with a hook and loop closure across the instep.

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, not covering the ankle.

Full text

NY E82724 June 9, 1999 CLA-2-64:RR:NC:TP:347 E82724 CATEGORY: Classification TARIFF NO.: 6402.99.18 Mr. John J. Kenney Reebok International Ltd. 25 Littlefield Street Avon, MA 02322 RE: The tariff classification of a rubber/plastic boy’s sandal from Thailand. Dear Mr. Kenney: In your letter dated May 20, 1999, you requested a tariff classification ruling. You have submitted a sample of what you refer to as a boy’s adventure sports sandal, SRF #07-03115OB-SAN “Tsunami,” with an upper made of rubber/plastic material and a molded “athletic tread” rubber/plastic outer sole. This sandal has an open toe and open heel with a hook and loop closure across the instep. 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, 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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