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The tariff classification of footwear from China
Issued September 18, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardG8 G81387 (September 18, 2000)
Tariff classification
HTS codes: 6402.99.18
Headings: 6402
Product description
The submitted half pair sample, identified as Style #111150, is a girl’s open-toe, open-heel, slip-on sandal with a stitched together plastic upper consisting of two crisscrossing instep straps and a plastic big toe strap that has a small painted metal butterfly ornament, loosely attached on top of it. The metal butterfly will be considered a loosely attached appurtenance and so it will be totally excluded from any external surface area measurements that involve this sandal’s upper. The sandal also has a molded rubber/plastic bottom.
CBP rationale
The applicable subheading for this sandal, Style #111150, 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 is not designed to be a protection against water, oil, or cold or inclement weather; which does not have a foxing-like band; and which does not cover the ankle.
Full text
NY G81387 September 18, 2000 CLA-2-64:RR:NC:TA:347 G81397 CATEGORY: Classification TARIFF NO.: 6402.99.18 Ms. Sharon Sacks BBC International Ltd. 1515 N. Federal Hwy., Suite 206 Boca Raton, Fl. 33432 RE: The tariff classification of footwear from China Dear Ms. Sacks: In your letter dated September 5, 2000 you requested a tariff classification ruling. The submitted half pair sample, identified as Style #111150, is a girl’s open-toe, open-heel, slip-on sandal with a stitched together plastic upper consisting of two crisscrossing instep straps and a plastic big toe strap that has a small painted metal butterfly ornament, loosely attached on top of it. The metal butterfly will be considered a loosely attached appurtenance and so it will be totally excluded from any external surface area measurements that involve this sandal’s upper. The sandal also has a molded rubber/plastic bottom. The applicable subheading for this sandal, Style #111150, 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 is not designed to be a protection against water, oil, or cold or inclement weather; which does not have a foxing-like band; and which does not cover the ankle. The rate of duty will be 6% 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
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The tariff classification of footwear from China
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The tariff classification of footwear from China
The tariff classification of footwear from China
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The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from China
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