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The tariff classification of footwear from China
Issued February 16, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardL8 L82401 (February 16, 2005)
Tariff classification
HTS codes: 6402.99.18
Headings: 6402
Product description
The submitted half pair sample identified as style “PGTONL34039” is an open-toe, open-heel, slip-on toe-thong sandal with a plastic material external surface area upper that consists of a wide, “V” configured strap over the instep. The sandal has a textile faced insole and a molded rubber/plastic outer sole.
CBP rationale
The applicable subheading for the sandal identified as style “PGTONL34039” 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 L82401 February 16, 2005 CLA-2-64:RR:NC:SP:247 L82401 CATEGORY: Classification TARIFF NO.: 6402.99.18 Ms. Lucy Zamora PGT Prima Group Traders Inc. 10080 NW 53 Street Sunrise, FL 33351 RE: The tariff classification of footwear from China Dear Ms. Zamora: In your letter dated February 1, 2005 you requested a tariff classification ruling. The submitted half pair sample identified as style “PGTONL34039” is an open-toe, open-heel, slip-on toe-thong sandal with a plastic material external surface area upper that consists of a wide, “V” configured strap over the instep. The sandal has a textile faced insole and a molded rubber/plastic outer sole. The applicable subheading for the sandal identified as style “PGTONL34039” 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. We note that the submitted sandal is not marked with the country of origin. Therefore, if imported as is, the sandals will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the sandals will 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.” We are returning the samples 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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