The tariff classification of footwear from Serbia-Montenegro.
Issued September 6, 2005 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6402.99.05
Headings: 6402
Product description
The submitted sample, identified as manufacturer’s Style #1001/importer’s Style #101, is a pair of children’s slip-on, closed-toe, open-heel clog-type shoes with rubber/plastic uppers that do not cover the ankle. The shoe has a wedge-type wood platform midsole and a cemented-on rubber/plastic outer sole. The upper also has a decorative rubber/plastic strap accessory with a metal buckle and a small metal rivet. We note that based on visual estimates, we will presume the thin metal buckle and rivet on the upper accounts for less than 10% of the external surface area of the upper.
CBP rationale
The applicable subheading for this clog-type shoe, identified as manufacturer’s Style #1001/importer’s Style #101, will be 6402.99.05, 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; which does not cover the ankle; and which is made on a base or platform of wood.
Full text
NY L87111 September 6, 2005 CLA-2-64:RR:NC:SP:247 L87111 CATEGORY: Classification TARIFF NO.: 6402.99.05 Mr. Slobodan Jevtic 5580 La Jolla Blvd. #58 La Jolla, CA 92037-7651 RE: The tariff classification of footwear from Serbia-Montenegro. Dear Mr. Jevtic: In your letter dated August 18, 2005 you requested a tariff classification ruling. The submitted sample, identified as manufacturer’s Style #1001/importer’s Style #101, is a pair of children’s slip-on, closed-toe, open-heel clog-type shoes with rubber/plastic uppers that do not cover the ankle. The shoe has a wedge-type wood platform midsole and a cemented-on rubber/plastic outer sole. The upper also has a decorative rubber/plastic strap accessory with a metal buckle and a small metal rivet. We note that based on visual estimates, we will presume the thin metal buckle and rivet on the upper accounts for less than 10% of the external surface area of the upper. The applicable subheading for this clog-type shoe, identified as manufacturer’s Style #1001/importer’s Style #101, will be 6402.99.05, 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; which does not cover the ankle; and which is made on a base or platform of wood. The rate of duty will be 8% ad valorem. We also note that the submitted footwear is not marked with the country of origin. Therefore, if imported as is, the shoes will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the shoes 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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