CBP Ruling N008421 — The tariff classification of footwear from China

Tariff classification

Headings: 6402

Product description

The submitted sample, identified as the “Red White and Blue Flip Flop”-PP 367209, is a women’s open-toe, open-heel, slip-on sandal with an EVA plastic material platform wedge-type outsole. The sandal has a functionally stitched rubber/plastics material upper of “Y” configured straps and a toe-thong piece, the ends of which penetrate and are secured into the rubber/plastic platform outsole.

CBP rationale

The applicable subheading for the women’s shoe, identified as the “Red White and Blue Flip Flop”-PP 367209, will be 6402.99.3165, 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 does not cover the ankle; in which the upper's external surface area measures over 90% rubber and/or plastics (including any accessories or reinforcements); which does not have a foxing-like band; and which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather.

Full text

N008421 March 30, 2007 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Mr. Fernando Ramos Avon Products Inc. 1251 Avenue of the Americas New York, NY 10020-1196 RE: The tariff classification of footwear from China Dear Mr. Ramos: In your letter dated March 8, 2007 you requested a tariff classification ruling. The submitted sample, identified as the “Red White and Blue Flip Flop”-PP 367209, is a women’s open-toe, open-heel, slip-on sandal with an EVA plastic material platform wedge-type outsole. The sandal has a functionally stitched rubber/plastics material upper of “Y” configured straps and a toe-thong piece, the ends of which penetrate and are secured into the rubber/plastic platform outsole. The applicable subheading for the women’s shoe, identified as the “Red White and Blue Flip Flop”-PP 367209, will be 6402.99.3165, 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 does not cover the ankle; in which the upper's external surface area measures over 90% rubber and/or plastics (including any accessories or reinforcements); which does not have a foxing-like band; and which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather. The general rate of duty will be 6% 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

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