The tariff classification of footwear from China
Issued June 10, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6403.99.9065
Headings: 6403
Product description
” You have not submitted a sample of the subject merchandise. You have supplied a photograph of an open toe/heel sandal secured by a hook & loop closure strap.
CBP rationale
The applicable subheading for the footwear will be 6403.99.9065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber or plastics and uppers of leather: other: other: for other persons: valued over $2.
Full text
N029456 June 10, 2008 CLA-2-64:RR:E:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6403.99.9065 Mr. Bernd Millien Oasis Footwear, LLC 6131 Inverness Terrace Fairview, PA 16415 RE: The tariff classification of footwear from China Dear Mr. Millien: In your electronic ruling request dated May 27, 2008 you requested a tariff classification ruling for a footwear item identified as a “Medial Shoe used for patients after foot surgery.” You have not submitted a sample of the subject merchandise. You have supplied a photograph of an open toe/heel sandal secured by a hook & loop closure strap. You state that the outer sole is EVA (ethylene vinyl acetate) and the upper is (cow hide) suede leather. The applicable subheading for the footwear will be 6403.99.9065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber or plastics and uppers of leather: other: other: for other persons: valued over $2.50/pair. The rate of duty will be 10 percent 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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