The tariff classification of footwear from China
Issued December 19, 2005 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6403.99.90
Headings: 6403
Product description
The sample, style 6896 “Darbee Top” is a women’s sandal with an outer sole of rubber or plastics and an upper of leather with a decorative textile material overlay. The textile overlay ornamentation does not completely obscure the leather upper and does not contribute structural strength to the footwear. The sandal has an open toe and heel. You have provided a value over $2.50/pair.
CBP rationale
The applicable subheading for style 6896 will be 6403.99.90, Harmonized Tariff Schedule of the United States, which provides for footwear with outer soles of rubber or plastics and uppers of leather, other, for other persons, valued over $2.
Full text
NY L89178 December 19, 2005 CLA-2-64:RR:NC:247: L89178 CATEGORY: Classification TARIFF NO.: 6403.99.90 Ms. Maristella Iacobello Phillips-Van Heusen Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of footwear from China Dear Ms. Iacobello: In your letter dated December 8, 2005 you requested a tariff classification ruling for a women’s sandal. The sample, style 6896 “Darbee Top” is a women’s sandal with an outer sole of rubber or plastics and an upper of leather with a decorative textile material overlay. The textile overlay ornamentation does not completely obscure the leather upper and does not contribute structural strength to the footwear. The sandal has an open toe and heel. You have provided a value over $2.50/pair. The applicable subheading for style 6896 will be 6403.99.90, Harmonized Tariff Schedule of the United States, which provides for footwear with outer soles of rubber or plastics and uppers of leather, other, for other persons, valued over $2.50/pair. The rate of duty will be 10 percent 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
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