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L84832 L8 Ruling Active

The tariff classification of footwear from Brazil

Issued June 2, 2005 by U.S. Customs and Border Protection.

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L8 L84832 (June 2, 2005)

Tariff classification

HTS codes: 6402.99.14

Headings: 6402

Product description

The submitted sample, which you identify as “jellies,” is a pair of infant’s size rubber/plastic material upper and sole sandals, produced in one piece by molding. The sandal has an adjustable strap with a buckle closure at the instep.

CBP rationale

The applicable subheading for the “jellies” sandal 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 and/or similar footwear of plastics, produced in one piece by molding.

Full text

NY L84832 June 2, 2005 CLA-2-64:RR:NC:SP:247 L84832 CATEGORY: Classification TARIFF NO.: 6402.99.14 Mr. Carlos Fulp R. Tibagi, 420 Ap.33 Sao Caetano do Sul-S.P. Brazil 09560-400 RE: The tariff classification of footwear from Brazil Dear Mr. Fulp: In your letter received May 12, 2005 you requested a tariff classification ruling. The submitted sample, which you identify as “jellies,” is a pair of infant’s size rubber/plastic material upper and sole sandals, produced in one piece by molding. The sandal has an adjustable strap with a buckle closure at the instep. The applicable subheading for the “jellies” sandal 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 and/or similar footwear of plastics, produced in one piece by molding. The duty rate will be 3% 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.” 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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