The tariff classification of footwear from China
Issued June 30, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6404.19.35
Headings: 6404
Product description
The submitted half pair sample, Style #068-100250, is an open-toe, open-heel beachcomber-type thong sandal, with a ‘Y’ configured toe strap, textile fabric upper and a multi- layered, 1-inch thick EVA plastic bottom.
CBP rationale
The applicable subheading for this sandal, Style #068-100250, will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic” footwear; which is not designed to be a protection against water, oil, or cold or inclement weather; which has open toes or open heels; and which is 10% or more by weight of rubber and/or plastics.
Full text
NY E83814 June 30, 1999 CLA-2-64:RR:NC:TA:347 E83814 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Cyndi Bergamini CSI Industries, Inc. 3750 State Road Bensalem, PA 19020 RE: The tariff classification of footwear from China Dear Ms. Bergamini: In your letter dated June 17, 1999 you requested a tariff classification ruling. The submitted half pair sample, Style #068-100250, is an open-toe, open-heel beachcomber-type thong sandal, with a ‘Y’ configured toe strap, textile fabric upper and a multi- layered, 1-inch thick EVA plastic bottom. The applicable subheading for this sandal, Style #068-100250, will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic” footwear; which is not designed to be a protection against water, oil, or cold or inclement weather; which has open toes or open heels; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem. We are returning the sample as you requested. 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
More rulings on the same tariff codes
The tariff classification of footwear from China
The tariff classification of an open toe/open heel sandal from China
The tariff classification of footwear produced in the Dominican Republic
The tariff classification of footwear from China.
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from China.
Application for Further Review of Protest No: 2904-06-10031; Tariff Classification of Woman’s Footwear
The tariff classification of footwear from China
Request for Reconsideration of NY N038881; Classification of PODI Footwear
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 →