The tariff classification of footwear from China
Issued March 22, 2007 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6402.99.4080
Headings: 6402
Product description
The submitted half pair sample, identified as style Tsukishoshi Sandal 01, is a children’s open-toe sandal that has an upper external surface area comprised of both rubber/plastics and textile materials, with rubber/plastics material predominant. The sandal upper has an adjustable hook-and-loop strap to secure the vamp across the toes and a functional hook-and-loop strap closure at the instep. The sandal also has a textile faced insole and a molded rubber/plastic outsole.
CBP rationale
The applicable subheading for the child’s sandal, identified as style Tsukishoshi Sandal 01, will be 6402.99.4080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); and which has open toes or open heels.
Full text
N008059 March 22, 2007 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.4080 Ms. Mei Li Marubeni American Corporation 450 Lexington Ave. New York, NY 10017-3904 RE: The tariff classification of footwear from China Dear Ms. Li: In your letter dated March 7, 2007 you requested a tariff classification ruling. The submitted half pair sample, identified as style Tsukishoshi Sandal 01, is a children’s open-toe sandal that has an upper external surface area comprised of both rubber/plastics and textile materials, with rubber/plastics material predominant. The sandal upper has an adjustable hook-and-loop strap to secure the vamp across the toes and a functional hook-and-loop strap closure at the instep. The sandal also has a textile faced insole and a molded rubber/plastic outsole. The applicable subheading for the child’s sandal, identified as style Tsukishoshi Sandal 01, will be 6402.99.4080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); and which has open toes or open heels. The rate of duty will be 37.5% 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/. 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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