H88920 H8 Ruling Active

The tariff classification of footwear from Hong Kong or China.

Issued March 11, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6403.99.60, 6403.99.90

Headings: 6403

Product description

The submitted half pair sample, identified as style #LSS-02, is an open-toe, open-heel sandal with a predominately leather upper external surface that also features three adjustable leather straps with hook-and-loop closures, one across the instep, another at the ankle and one at the back of the heel. The sandal does not cover the wearer’s ankle and has a molded rubber/plastic bottom.

CBP rationale

the applicable subheading for this sandal, identified as style #LSS-02, in American men’s size 8.5 and larger will be 6403.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, with uppers predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; for men, youths and boys. the applicable subheading will be 6403.99.90, HTS, which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which does not cover the ankle; which is valued over $2.

Full text

NY H88920 March 11, 2002 CLA-2-64:RR:NC:TA:347 H88920 CATEGORY: Classification TARIFF NO.: 6403.99.60 ; 6403.99.90 Mr. Dave Natale Dick’s Sporting Goods 200 Industrial Drive Pittsburgh, PA 15275 RE: The tariff classification of footwear from Hong Kong or China. Dear Mr. Natale: In your letter dated February 21, 2002 you requested a tariff classification ruling. The submitted half pair sample, identified as style #LSS-02, is an open-toe, open-heel sandal with a predominately leather upper external surface that also features three adjustable leather straps with hook-and-loop closures, one across the instep, another at the ankle and one at the back of the heel. The sandal does not cover the wearer’s ankle and has a molded rubber/plastic bottom. You state that the sandal will be valued at $12.50 per pair. Since this is the type of footwear that is commonly worn by both sexes, and no indication is provided that comparable styles are offered for women, this sandal is considered “unisex” in sizes up to and including American men’s size 8. Therefore, the applicable subheading for this sandal, identified as style #LSS-02, in American men’s size 8.5 and larger will be 6403.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, with uppers predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; for men, youths and boys. The rate of duty will be 8.5% ad valorem. In sizes up to and including American men’s size 8, the applicable subheading will be 6403.99.90, HTS, which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which does not cover the ankle; which is valued over $2.50 per pair; for other persons. The rate of duty will be 10% ad valorem. We note that the submitted sample shoe is not properly marked with the country of origin. Therefore, if imported as is, this shoe will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the shoe would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, “every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit.” 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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