The tariff classification of a thong-style shoe from China
Issued February 21, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6403.99.90
Headings: 6403
Product description
The submitted sample, identified as Style #D10655, is a women's open-toed, open-heeled sandal with an outer sole of rubber. The upper consists of a Y-shaped leather thong. You indicate that this shoe is valued at $4.25 per pair. In addition, we note that the submitted sample is not marked with its country of origin. Therefore, if imported as is, the shoe will not meet the country of origin marking requirements set out in 19 USC 1304, which state that “every article of foreign origin... imported into the United States shall be marked… in such manner as to indicate to an ultimate purchaser in the United States the English name of the country of origin of the article.” We are returning the sample as you requested.
CBP rationale
The applicable subheading for Style #D10655 will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outers soles of rubber and uppers of leather; which is other than sports footwear; which is not made on a base or platform of wood; which does not cover the ankle; which is other than welt footwear; for persons other than men, youths, or boys; which is valued over $2.
Full text
PD H87272 February 21, 2002 CLA-2-64:RR:NC:TP:D29 CATEGORY: Classification TARIFF NO.: 6403.99.90 Ms. Vicky Lee J. Crew Group, Inc. 770 Broadway, 11th Floor New York, NY 10003 RE: The tariff classification of a thong-style shoe from China Dear Ms. Lee: In your letter dated January 21, 2002 you requested a tariff classification ruling. The submitted sample, identified as Style #D10655, is a women's open-toed, open-heeled sandal with an outer sole of rubber. The upper consists of a Y-shaped leather thong. You indicate that this shoe is valued at $4.25 per pair. In addition, we note that the submitted sample is not marked with its country of origin. Therefore, if imported as is, the shoe will not meet the country of origin marking requirements set out in 19 USC 1304, which state that “every article of foreign origin... imported into the United States shall be marked… in such manner as to indicate to an ultimate purchaser in the United States the English name of the country of origin of the article.” We are returning the sample as you requested. The applicable subheading for Style #D10655 will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outers soles of rubber and uppers of leather; which is other than sports footwear; which is not made on a base or platform of wood; which does not cover the ankle; which is other than welt footwear; for persons other than men, youths, or boys; which is valued over $2.50 per pair. The rate of duty will be 10 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 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, please contact Field National Import Specialist Maryalice Nowak at (716) 646-3463. Sincerely, Joseph J. Wilson Port Director Buffalo, New York
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