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The tariff classification of footwear from China
Issued February 10, 2009 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N050517 (February 10, 2009)
Tariff classification
HTS codes: 6402.99.3165
Headings: 6402
Product description
The tariff classification of footwear from China
CBP rationale
The applicable subheading for the shoes identified as Access style 06638 and as Access II 03473 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: 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 protective against water, oil, grease or chemicals or cold or inclement weather: other…for women.
Full text
N050517 February 10, 2009 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Ms. Jennifer Dalesandro American Shipping Company Inc. 250 Moonachie Road, 5th Floor Moonachie, NJ 07074 RE: The tariff classification of footwear from China Dear Ms. Dalesandro: In your letter received January 30, 2009, on behalf of Amerimark Direct, LCC, you requested a tariff classification ruling for two footwear samples, identified as Access style 06638 and as Access II style 03473. Both samples you state are women’s casual shoes with functionally stitched rubber/plastic material uppers that do not cover the ankle and with rubber/plastic soles. Style 06638 (Access) has a shoelace closure and style 03473 (Access II) has a two strap hook-and-loop closure at the instep. The shoes are not protective and do not have foxing-like bands. The applicable subheading for the shoes identified as Access style 06638 and as Access II 03473 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: 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 protective against water, oil, grease or chemicals or cold or inclement weather: other…for women. The 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 samples 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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