The tariff classification of footwear from China.
Issued June 22, 2001 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6402.99.18
Headings: 6402
Product description
The footwear has an outer sole of rubber or plastics and an upper composed of woven textile material with an external layer of rubber or plastics Note 3(a) to Chapter 64, Harmonized Tariff Schedule of the United States (HTS) provides in pertinent part, that for purposes of this chapter, the terms “rubber” and “plastics” include woven fabrics or other textile products with an external layer of rubber or plastics being visible to the naked eye.
CBP rationale
The applicable subheading for the style AF-2006(F130) will be 6402.99.18, HTS, which provides for footwear with outer soles and uppers of rubber or plastics, other, not covering the ankle, having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics, other.
Full text
NY H81973 June 22, 2001 CLA-2-64:RR:NC:TA:347 H81973 CATEGORY: Classification TARIFF NO. 6402.99.18 Ms. Kathy A. Quintano Footstar 933 MacArthur Blvd. Mahwah, NJ 07430 RE: The tariff classification of footwear from China. Dear Ms. Quintano: In your letter dated June 6, 2001 you requested a classification ruling for a woman’s polyurethane braided slide sandal, style AF-2006(F130) to be manufactured in China. The footwear has an outer sole of rubber or plastics and an upper composed of woven textile material with an external layer of rubber or plastics Note 3(a) to Chapter 64, Harmonized Tariff Schedule of the United States (HTS) provides in pertinent part, that for purposes of this chapter, the terms “rubber” and “plastics” include woven fabrics or other textile products with an external layer of rubber or plastics being visible to the naked eye. The applicable subheading for the style AF-2006(F130) will be 6402.99.18, HTS, which provides for footwear with outer soles and uppers of rubber or plastics, other, not covering the ankle, having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics, other. The general rate of duty will be 6 percent 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 this ruling letter 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 this ruling, contact National Import Specialist, Richard Foley at (212) 637-7089. Sincerely, Robert Swierupski Director, National Commodity Specialist Division
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