I84152 I8 Ruling Active

The tariff classification of footwear from China.

Issued July 22, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6404.19.35

Headings: 6404

Product description

The submitted half pair sample, identified as “Part # 95701”, is an open-toe, open-heel, slip-on thong sandal. The Y-configured upper consists of woven elastic textile straps that cross over the instep area where they are embedded into an approximate 1-inch thick rubber/plastic outsole by means of plugs.

CBP rationale

The applicable subheading for this sandal, identified as “Part # 95701”, will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which has open toes or open heels; and which is 10% or more by weight of rubber and/or plastics.

Full text

NY I84152 July 22, 2002 CLA-2-TA: RR: NC: TA: 347 I84152 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Genny Fenske Deep See, Incorporated 18935 – 59th Avenue NE Arlington, WA 98223 RE: The tariff classification of footwear from China. Dear Ms. Fenske: In your letter dated July 11, 2002, you requested a tariff classification ruling. The submitted half pair sample, identified as “Part # 95701”, is an open-toe, open-heel, slip-on thong sandal. The Y-configured upper consists of woven elastic textile straps that cross over the instep area where they are embedded into an approximate 1-inch thick rubber/plastic outsole by means of plugs. The applicable subheading for this sandal, identified as “Part # 95701”, will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which has open toes or open heels; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem. We are returning the sample as 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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