The tariff classification of footwear from China
Issued June 7, 2005 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6402.99.14
Headings: 6402
Product description
The submitted half pair sample, identified as Style #MFW00099, is an open-toe, open-heel slip-on sandal with a 100% plastic upper and sole that has been constructed entirely in one piece by an injection molding process.
CBP rationale
The applicable subheading for the sandal, identified as Style #MFW00099, 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 L84980 June 7, 2005 CLA-2-64:RR:NC:SP:247 L84980 CATEGORY: Classification TARIFF NO.: 6402.99.14 Mr. Brian Bernarding Dick’s Sporting Goods 300 Industry Drive RIDC Park West Pittsburg, PA 15275 RE: The tariff classification of footwear from China Dear Mr. Bernarding: In your letter dated May 11, 2005 you requested a tariff classification ruling. The submitted half pair sample, identified as Style #MFW00099, is an open-toe, open-heel slip-on sandal with a 100% plastic upper and sole that has been constructed entirely in one piece by an injection molding process. The applicable subheading for the sandal, identified as Style #MFW00099, 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. 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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