The tariff classification of footwear from China
Issued March 10, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6402.99.3060, 6402.99.3040
Headings: 6402
Product description
The submitted sample, the Islander Sandal, style number B4020, is a sport sandal with open toes and open heels. It has adjustable straps with Velcro brand closures at the heel, instep, and forefoot. Plastic is the constituent material of the upper having the greatest external surface area , no account being taken of accessories or reinforcements. Rubber or plastics comprise less than 90 percent of the external surface area of the upper (including accessories and reinforcements). This sandal does not have a foxing or foxing-like band applied or molded at the sole and overlapping the upper. The midsole/footbed is rubber/EVA. The out sole is rubber. The Islander Sandal will be imported in American men’s sizes 7-14 and American women’s sizes 5-11.
CBP rationale
The applicable subheading for this sandal in men’s sizes 7-14 will be 6402.99.3040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other footwear with outer soles and uppers of rubber or plastics: Other footwear: Other: Other: Other: For men. The applicable subheading for this sandal in women’s sizes 5-11 will be 6402.99.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other footwear with outer soles and uppers of rubber or plastics: Other footwear: Other: Other: Other: For women.
Full text
PD F83526 March 10, 2000 CLA-2-64: FO:NP:POR:CO:D28 F83526 CATEGORY: Classification TARIFF NO.: 6402.99.3040; 6402.99.3060 Ms. Terri L. Johnson Columbia Sportswear Company 6600 North Baltimore Portland, Oregon 97203 RE: The tariff classification of footwear from China Dear Ms. Johnson: In your letter dated February 8, 2000, you requested a tariff classification ruling. The submitted sample, the Islander Sandal, style number B4020, is a sport sandal with open toes and open heels. It has adjustable straps with Velcro brand closures at the heel, instep, and forefoot. Plastic is the constituent material of the upper having the greatest external surface area , no account being taken of accessories or reinforcements. Rubber or plastics comprise less than 90 percent of the external surface area of the upper (including accessories and reinforcements). This sandal does not have a foxing or foxing-like band applied or molded at the sole and overlapping the upper. The midsole/footbed is rubber/EVA. The out sole is rubber. The Islander Sandal will be imported in American men’s sizes 7-14 and American women’s sizes 5-11. The applicable subheading for this sandal in men’s sizes 7-14 will be 6402.99.3040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other footwear with outer soles and uppers of rubber or plastics: Other footwear: Other: Other: Other: For men. The rate of duty will be 37.5 percent. The applicable subheading for this sandal in women’s sizes 5-11 will be 6402.99.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other footwear with outer soles and uppers of rubber or plastics: Other footwear: Other: Other: Other: For women. The rate of duty will be 37.5 percent. 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. Sincerely, Lewellyn Robison Port Director Portland, Oregon
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