CBP Ruling J86061 — The tariff classification of footwear from China

Tariff classification

Headings: 6402

Product description

The submitted half pair sample, identified as Style #45171, is an open-toe, open-heel, slip-on sandal with a one-piece molded plastic, Y-configured toe-thong strap upper that is assembled to a plastic sole by means of plugs. The sandal differs from what past Customs footwear rulings and the “Footwear Definitions”-T.D. 93-88, published in the Federal Register, October 27, 1993 as guidelines, have considered a “zori” for footwear classification purposes in that the instant sample has a separate, cemented-in plastic sheeting footbed insole. In addition, the instant sandal does not have the flat plastic sole of a “zori” that is of approximately uniform thickness. Instead it has a molded, deep traction grooved outer sole/bottom with a clearly defined curved arch and a separately identifiable and grooved heel area.

CBP rationale

The applicable subheading for this sandal, identified as Style #45171, will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not have a foxing-like band; and which does not cover the ankle.

Full text

NY J86061 July 28, 2003 CLA-2-64:RR:NC:TA:347 J86061 CATEGORY: Classification TARIFF NO.: 6402.99.18 Ms. Cindy Hazlett Skechers, USA 22B Manhattan Beach Blvd. Manhattan Beach, CA 90266 RE: The tariff classification of footwear from China Dear Ms. Hazlett: In your letter dated July 9, 2003 you requested a tariff classification ruling. The submitted half pair sample, identified as Style #45171, is an open-toe, open-heel, slip-on sandal with a one-piece molded plastic, Y-configured toe-thong strap upper that is assembled to a plastic sole by means of plugs. The sandal differs from what past Customs footwear rulings and the “Footwear Definitions”-T.D. 93-88, published in the Federal Register, October 27, 1993 as guidelines, have considered a “zori” for footwear classification purposes in that the instant sample has a separate, cemented-in plastic sheeting footbed insole. In addition, the instant sandal does not have the flat plastic sole of a “zori” that is of approximately uniform thickness. Instead it has a molded, deep traction grooved outer sole/bottom with a clearly defined curved arch and a separately identifiable and grooved heel area. The applicable subheading for this sandal, identified as Style #45171, will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not have a foxing-like band; and which does not cover the ankle. The rate of duty will be 6% 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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