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The tariff classification of footwear from China
Issued August 30, 2007 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N015798 (August 30, 2007)
Tariff classification
HTS codes: 6402.99.3165
Headings: 6402
Product description
The submitted sample that you identify as Item #55702 “Women’s Sport Clogs” is a unit molded EVA plastic upper, plastic soled clog-like sandal that includes the addition of a separately molded plastic heel strap attached to the sides of the upper by two round plastic rivets. This slip-on sandal has an open-heel and the plastic upper features numerous vent-holes or openings along the vamp and around the forefoot.
CBP rationale
The applicable subheading for the sandal, identified as Item #55702 “Women’s Sport Clogs,” will be 6402.99.3165, 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 or foxing-like band; and which is not designed to be a protection against water, oil, or cold or inclement weather…for women.
Full text
N015798 August 30, 2007 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Ms. Evi Binder Creativity Inc. 7855 Hayvenhurst Avenue P.O. Box 7381 Van Nuys, CA 91406 RE: The tariff classification of footwear from China Dear Ms. Binder: In your letter dated August 10, 2007 you requested a tariff classification ruling. The submitted sample that you identify as Item #55702 “Women’s Sport Clogs” is a unit molded EVA plastic upper, plastic soled clog-like sandal that includes the addition of a separately molded plastic heel strap attached to the sides of the upper by two round plastic rivets. This slip-on sandal has an open-heel and the plastic upper features numerous vent-holes or openings along the vamp and around the forefoot. The applicable subheading for the sandal, identified as Item #55702 “Women’s Sport Clogs,” will be 6402.99.3165, 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 or foxing-like band; and which is not designed to be a protection against water, oil, or cold or inclement weather…for women. The rate of duty will be 6% ad valorem. This same footwear item in sizes for children will be classified under subheading 6402.99.3171, HTSUS, with the duty rate of 6% ad valorem, as you have suggested. 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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