The tariff classification of footwear from China
Issued January 26, 2005 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6401.99.90
Headings: 6401
Product description
The submitted half pair sample, identified as Style #6048 ”Ladybug “, is a girl’s molded rubber/plastic upper and sole, clog-type waterproof shoe. This clog-type slip-on shoe has a closed-toe, an open-heel, it does not cover the wearer’s ankle and it is assembled entirely by a molding process. In addition, the molded rubber/plastic upper, which is decorated in a “Ladybugs” and flowers themed print pattern, has an encircling green, ½-inch high rubber/plastic foxing or foxing-like band, applied or molded at the sole and overlapping the upper. The shoe also has a textile faced removable insole and a woven textile fabric lining.
CBP rationale
The applicable subheading for the girl’s shoe identified as Style #6048 “Ladybug” will be 6401.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes; which does not cover the ankle; which is not designed to be a protection against water, oil or cold or inclement weather; and which has a foxing or a foxing-like band applied or molded at the sole and overlapping the upper.
Full text
NY L81939 January 26, 2005 CLA-2-64:RR:NC:SP:247 L81939 CATEGORY: Classification TARIFF NO.: 6401.99.90 Ms. Maristella Iacobello Phillips-Van Heusen Corporation 200 Madison Avenue New York, NY 10018 RE: The tariff classification of footwear from China Dear Ms. Iacobello: In your letter dated January 14, 2005 you requested a tariff classification ruling. The submitted half pair sample, identified as Style #6048 ”Ladybug “, is a girl’s molded rubber/plastic upper and sole, clog-type waterproof shoe. This clog-type slip-on shoe has a closed-toe, an open-heel, it does not cover the wearer’s ankle and it is assembled entirely by a molding process. In addition, the molded rubber/plastic upper, which is decorated in a “Ladybugs” and flowers themed print pattern, has an encircling green, ½-inch high rubber/plastic foxing or foxing-like band, applied or molded at the sole and overlapping the upper. The shoe also has a textile faced removable insole and a woven textile fabric lining. The applicable subheading for the girl’s shoe identified as Style #6048 “Ladybug” will be 6401.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes; which does not cover the ankle; which is not designed to be a protection against water, oil or cold or inclement weather; and which has a foxing or a foxing-like band applied or molded at the sole and overlapping the upper. The rate of duty will be 37.5% ad valorem. We are returning the sample as you 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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