3 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of footwear from China
Issued September 12, 2006 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardM8 M85840 (September 12, 2006)
Tariff classification
HTS codes: 6402.99.14
Headings: 6402
Product description
The submitted half pair sample, identified as Style #6095A7, is a one-piece molded plastic upper, plastic soled slip-on clog type sandal with an open heel. The molded plastic upper feature a vamp with numerous vented openings or cutouts.
CBP rationale
The applicable subheading for this sandal, identified as Style #6095A7, will be 6402.99.14, Harmonized Tariff Schedule of the United States (HTSUS), 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 M85840 September 12, 2006 CLA-2-64:RR:NC:SP:247 M85840 CATEGORY: Classification TARIFF NO.: 6402.99.14 Ms. Marsha McCabe MidWest Quality Gloves, Inc. P.O. Box 260 Chillicothe, MO 64601 RE: The tariff classification of footwear from China Dear Ms. McCabe: In your letter dated July 31, 2006 and received August 18, 2006, you requested a tariff classification ruling. The submitted half pair sample, identified as Style #6095A7, is a one-piece molded plastic upper, plastic soled slip-on clog type sandal with an open heel. The molded plastic upper feature a vamp with numerous vented openings or cutouts. You state that this one-piece injection molded EVA plastic sandal, which lacks a lining or an insole, is intended for women and will be used for gardening purposes. The applicable subheading for this sandal, identified as Style #6095A7, will be 6402.99.14, Harmonized Tariff Schedule of the United States (HTSUS), 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 rate of duty will be 3% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. We are returning the sample as you requested. 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
More rulings on the same tariff codes
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from Turkey.
The tariff classification of footwear from China.
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from Brazil
The tariff classification of footwear from China
Follow M85840
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.