The tariff classification of footwear and bag from China
Issued January 9, 2007 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4202.92.6091, 6404.19.35
Product description
The submitted sample identified as PP365397 is an open toe/heel, thong sandal with and outer sole of rubber/plastics and an upper of textile material. The bag measures approximately 6 ½ inches x 12 inches by 3 ¼ inches and has two textile handles and a zipper closure.
CBP rationale
The applicable subheading for the sandal will be 6404.19.35, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles of rubber/plastics and uppers of textile material: other: footwear with open toes or open heels: other. The applicable subheading for the carry bag will be 4202.92.6091, HTSUS which provides for other containers, of cotton.
Full text
N004573 January 9, 2007 CLA-2-64:RR:SP:247 CATEGORY: Classification TARIFF NO.: 6404.19.35, 4202.92.6091 Ms. Irina Parker Avon Products Incorporated 1251 Avenue of the Americas New York, NY 10020-1196 RE: The tariff classification of footwear and bag from China Dear Ms. Parker: In your letter dated December 8, 2006, you requested a tariff classification ruling for a “flip-flop sandal and zipper bag. The submitted sample identified as PP365397 is an open toe/heel, thong sandal with and outer sole of rubber/plastics and an upper of textile material. The bag measures approximately 6 ½ inches x 12 inches by 3 ¼ inches and has two textile handles and a zipper closure. The applicable subheading for the sandal will be 6404.19.35, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles of rubber/plastics and uppers of textile material: other: footwear with open toes or open heels: other. The general rate of duty will be 37.5 percent ad valorem. The applicable subheading for the carry bag will be 4202.92.6091, HTSUS which provides for other containers, of cotton. The general rate of duty will be 6.3 percent ad valorem. Subheading 4202.92.6091, HTSUS falls within textile category 369. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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/. The submitted samples are not marked with the country of origin. Therefore, if imported as is, they will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would 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, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article." 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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