The tariff classification of footwear from China
Issued January 27, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6402.99.3165
Headings: 6402
Product description
DW610616, labeled trial sample A, B and C. The submitted samples are women’s open toe/heel thong sandals with outer soles and uppers of rubber/plastics. The vamps are decorated with three-dimensional textile ornaments that are attached by means of minimal stitching or a single rivet or tack. The ornaments are loosely attached appurtenances and therefore not included in external surface area calculations.
CBP rationale
The applicable subheading for Style No. DW610616 trial samples A, B and C will be 6402.99.3165, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles and uppers of rubber/plastics: other: having uppers of which over 90 percent of the external surface area, (including accessories or reinforcements) is rubber or plastics, not having a foxing or foxing-like band and not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather, for women: other.
Full text
N049545 January 27, 2009 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Mr. Barry Campbell Topline 13150 SE 32nd Street Bellevue, WA 98005 RE: The tariff classification of footwear from China Dear Mr. Campbell: In your letter dated January 13, 2009 you requested a classification ruling for three versions of a woman’s sandal identified as Style No. DW610616, labeled trial sample A, B and C. The submitted samples are women’s open toe/heel thong sandals with outer soles and uppers of rubber/plastics. The vamps are decorated with three-dimensional textile ornaments that are attached by means of minimal stitching or a single rivet or tack. The ornaments are loosely attached appurtenances and therefore not included in external surface area calculations. The applicable subheading for Style No. DW610616 trial samples A, B and C will be 6402.99.3165, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles and uppers of rubber/plastics: other: having uppers of which over 90 percent of the external surface area, (including accessories or reinforcements) is rubber or plastics, not having a foxing or foxing-like band and not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather, for women: other. The rate of duty will be 6 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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