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The tariff classification of footwear from China
Issued February 15, 2006 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardM8 M80755 (February 15, 2006)
Tariff classification
HTS codes: 6405.90.90
Headings: 6405
Product description
The sample, which you identify as style “Carolyn” is a ladies open toe/heel sandal with an outer sole of rubber/plastics and an upper consisting of two criss-cross plastic straps over the instep. The wider of the straps is covered with cylindrical beads that
CBP rationale
The applicable subheading for style “Carolyn” will be 6405.90.90 Harmonized Tariff Schedule of the United States, (HTS), which provides for other footwear, other.
Full text
NY M80755 February 15, 2006 CLA-2-64:RR:NC:247: M80755 CATEGORY: Classification TARIFF NO.: 6405.90.90 Ms. Sandra Kobs Kohl’s Department Stores N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of footwear from China Dear Ms. Kobs: In your letter dated January 26, 2006, you requested a tariff classification ruling for a ladies casual sandal. The sample, which you identify as style “Carolyn” is a ladies open toe/heel sandal with an outer sole of rubber/plastics and an upper consisting of two criss-cross plastic straps over the instep. The wider of the straps is covered with cylindrical beads that you state are made of glass. The glass beads completely obscure the underlying plastic strap. You state that the glass beads comprise 65% of the upper and therefore are the constituent material of the upper comprising the greatest external surface area. The applicable subheading for style “Carolyn” will be 6405.90.90 Harmonized Tariff Schedule of the United States, (HTS), which provides for other footwear, other. The general rate of duty will be 12.5 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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