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The tariff classification of footwear from China.
Issued February 12, 2002 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardH8 H87385 (February 12, 2002)
Tariff classification
HTS codes: 6402.99.18, 6404.19.35
Product description
You have submitted samples of two thong style sandals with open toes and open heels. Style # 96442 is made up of a rubber/plastic upper and outer sole. The upper consists of a Y- shaped upper strap made of rubber/plastic material and a rubber/plastic one-piece outer sole of even thickness.
CBP rationale
The applicable subheading for style #96442 will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, having uppers of which over 90% of the external surface area (including accessories and reinforcements such as those mentioned in note 4 (a) to this chapter) is rubber or plastics, not covering the ankle, other. The applicable subheading for style #96440 will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of textile materials, footwear with open toes or open heels, which is 10% or more by weight of rubber or plastics, other.
Full text
NY H87385 February 12, 2002 CLA-2-64:RR:NC:TP:347 H87385 CATEGORY: Classification TARIFF NO.: 6402.99.18; 6404.19.35 Ms. Joanne Balice CBI Distributing Corporation 2400 W. Central Road Hoffman Estates, IL 60195 RE: The tariff classification of footwear from China. Dear Ms. Balice: In your letter dated January 31, 2002, you requested a tariff classification ruling. You have submitted samples of two thong style sandals with open toes and open heels. Style # 96442 is made up of a rubber/plastic upper and outer sole. The upper consists of a Y- shaped upper strap made of rubber/plastic material and a rubber/plastic one-piece outer sole of even thickness. The applicable subheading for style #96442 will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, having uppers of which over 90% of the external surface area (including accessories and reinforcements such as those mentioned in note 4 (a) to this chapter) is rubber or plastics, not covering the ankle, other. The rate of duty will be 6% ad valorem. Style # 96440 is made up of a textile upper and a rubber/plastic outer sole. The upper consists of an Y-shaped upper strap made of textile material and a rubber/plastic one-piece outer sole of uniform thickness. The applicable subheading for style #96440 will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of textile materials, footwear with open toes or open heels, which is 10% or more by weight of rubber or plastics, other. The rate of duty will be 37.5% 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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