The tariff classification of footwear from China
Issued April 27, 2007 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N009678 (April 27, 2007)
Tariff classification
HTS codes: 6403.99.7560
Headings: 6403
Product description
The submitted sample, described and identified in your letter as “Pampered Steps Leather Sandals” with SKU #”s 56480, 56481, 56482, 56483, 56484, 56485, 56486, 56487, 56488 and 56489, is a women’s open-toe, open-heel slip-on sandal, with a white, cow leather upper and a unit molded rubber/plastic wedge-type outsole. The sandal does not cover the ankle and it is available in U.S. women’s sizes 6 through 10, in either a white or black color.
CBP rationale
The applicable subheading for the women’s “Pampered Steps Leather Sandals” identified by SKU #’s 56480, 56481, 56482, 56483, 56484, 56485, 56486, 56487, 56488 and 56489, will be 6403.99.7560, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; for other persons; valued not over $2.
Full text
N009678 April 27, 2007 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6403.99.7560 Ms. Francine Ramsey Hampton Direct, Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of footwear from China Dear Ms Ramsey: In your letter dated April 10, 2007 you requested a tariff classification ruling. The submitted sample, described and identified in your letter as “Pampered Steps Leather Sandals” with SKU #”s 56480, 56481, 56482, 56483, 56484, 56485, 56486, 56487, 56488 and 56489, is a women’s open-toe, open-heel slip-on sandal, with a white, cow leather upper and a unit molded rubber/plastic wedge-type outsole. The sandal does not cover the ankle and it is available in U.S. women’s sizes 6 through 10, in either a white or black color. You state in your letter that the sandal will be valued at under $2.50 per pair. The applicable subheading for the women’s “Pampered Steps Leather Sandals” identified by SKU #’s 56480, 56481, 56482, 56483, 56484, 56485, 56486, 56487, 56488 and 56489, will be 6403.99.7560, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; for other persons; valued not over $2.50 per pair; other than house slippers. The rate of duty will be 7% 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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