CBP Ruling L83611 — The tariff classification of footwear from China

Tariff classification

Headings: 6402

Product description

The submitted half pair sample is identified as Style #36125 and described by you as a women’s “rhinestone/jelly mule” sandal. The footwear is a one-piece molded plastic upper, plastic sole slip-on sandal with a closed toe and an open heel. The molded plastic upper features numerous small decorative, cemented-on jewel-like plastic “rhinestone” accessories and a plastic strap with a small metal buckle. The external surface area of the upper with all accessories and reinforcements included is over 90% rubber and/or plastics. The sandal also has a cemented-in plastic footbed insole.

CBP rationale

The applicable subheading for the “rhinestone/jelly mule” sandal identified as Style #36125 will be 6402.99.14, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, with outer soles and uppers of rubber or plastics; which does not cover the ankle; which has an upper with an external surface area that measures over 90% rubber or plastics (including any accessories or reinforcements); which does not have a foxing-like band; which is not designed to be a protection against , water, oil, or cold or inclement weather; and which is a sandal or similar footwear of plastics, produced in one piece by molding.

Full text

NY L83611 April 8, 2005 CLA-2-64:RR:NC:SP:247 L83611 CATEGORY: Classification TARIFF NO.: 6402.99.14 Ms. Wynoka Harris Skechers, USA, Inc. 225 Manhattan Beach Blvd. Manhattan Beach, CA 90266 RE: The tariff classification of footwear from China Dear Ms. Harris: In your letter dated March 23, 2005 you requested a tariff classification ruling. The submitted half pair sample is identified as Style #36125 and described by you as a women’s “rhinestone/jelly mule” sandal. The footwear is a one-piece molded plastic upper, plastic sole slip-on sandal with a closed toe and an open heel. The molded plastic upper features numerous small decorative, cemented-on jewel-like plastic “rhinestone” accessories and a plastic strap with a small metal buckle. The external surface area of the upper with all accessories and reinforcements included is over 90% rubber and/or plastics. The sandal also has a cemented-in plastic footbed insole. The applicable subheading for the “rhinestone/jelly mule” sandal identified as Style #36125 will be 6402.99.14, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, with outer soles and uppers of rubber or plastics; which does not cover the ankle; which has an upper with an external surface area that measures over 90% rubber or plastics (including any accessories or reinforcements); which does not have a foxing-like band; which is not designed to be a protection against , water, oil, or cold or inclement weather; and which is a sandal or similar footwear of plastics, produced in one piece by molding. The rate of duty will be 3% 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

View original on CBP CROSS →