I84577 I8 Ruling Active

The tariff classification of footwear from China

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

Tariff classification

HTS codes: 6405.20.90

Headings: 6405

Product description

The submitted merchandise is a sandal identified as style no. BOF-025287W. The thong type sandal has a woven nylon upper on a EVA wedge sole. The sole has been covered with a textile material.

CBP rationale

The applicable subheading for style BPF-025287W will be 6405.20.90, HTS, which provides for footwear, in which the outer sole's external surface is predominately other than rubber, plastics, leather or composition leather; in which the upper's external surface is predominately textile materials; in which the upper, by weight, predominately consists of fiber other than vegetable fiber or wool; and which has a line of demarcation between the sole and the upper.

Full text

August 22, 2002 PD I84577 CLA-2-64:LA:S:T:1:4:D27 I84577 CATEGORY: Classification TARIFF NO.: 6405.20.90 Ms. Stacy Haines Wal Mart Stores, Inc. 601 N. Walton Bentonville, AR. 72716-0410 RE: The tariff classification of footwear from China Dear Ms. Haines: In your letter dated July 25, 2002, on behalf of Wal Mart Stores, Inc., you requested a tariff classification ruling for footwear. The submitted merchandise is a sandal identified as style no. BOF-025287W. The thong type sandal has a woven nylon upper on a EVA wedge sole. The sole has been covered with a textile material. The applicable subheading for style BPF-025287W will be 6405.20.90, HTS, which provides for footwear, in which the outer sole's external surface is predominately other than rubber, plastics, leather or composition leather; in which the upper's external surface is predominately textile materials; in which the upper, by weight, predominately consists of fiber other than vegetable fiber or wool; and which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5 percent ad valorem. The sample is being returned to you 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 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 the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. If you have any questions regarding the ruling, contact Field National Import Specialist Rene LaRue at 562-366-5723 or National Import Specialist Richard Foley at 646-733-3042. Sincerely, Vera Adams Port Director Los Angeles-Long Beach Seaport

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