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The tariff classification of footwear from China
Issued October 19, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardE8 E88497 (October 19, 1999)
Tariff classification
HTS codes: 6402.99.18
Headings: 6402
Product description
The two submitted half pair samples are both open-toe, open-heel, single band slide sandals, with plastic uppers and molded plastic PVC bottoms/outer soles. One sandal has a 2-inch wide adjustable hook-and-loop strap plastic upper, while the other has an upper consisting of a single plastic, 3-inch wide vamp strap.
CBP rationale
The applicable subheading for both these sandals will be 6402.99.18, 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 predominately rubber and/or plastics; which is not “sports footwear”; which does not have a foxing-like band; and which does not cover the ankle.
Full text
NY E88497 October 19, 1999 CLA-2-64:RR:NC:TA:347 E88497 CATEGORY: Classification TARIFF NO.: 6402.99.18 Ms. Esther Isenberg Right Stuff, Inc. 24 Ray Ave., Suite 103 Burlington, MA 01803 RE: The tariff classification of footwear from China Dear Ms. Isenberg: In your letter dated October 5, 1999 you requested a tariff classification ruling. The two submitted half pair samples are both open-toe, open-heel, single band slide sandals, with plastic uppers and molded plastic PVC bottoms/outer soles. One sandal has a 2-inch wide adjustable hook-and-loop strap plastic upper, while the other has an upper consisting of a single plastic, 3-inch wide vamp strap. You state that both sandals will be valued under $3.00 per pair. The applicable subheading for both these sandals will be 6402.99.18, 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 predominately rubber and/or plastics; which is not “sports footwear”; 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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