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The tariff classification of footwear from China
Issued June 2, 2009 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N062486 (June 2, 2009)
Tariff classification
HTS codes: 6402.99.3165
Headings: 6402
Product description
The submitted sample identified as style “PROline” is a women’s and/or unisex wear clog-type shoe that is open at the heel and that does not cover the ankle. The shoe has as
CBP rationale
The applicable subheading for the women’s or unisex wear shoe, identified as style “PROline”, will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which both the upper's and outer sole's external surface is predominately rubber and/or plastics; which does not cover the ankle; in which the upper's external surface area measures over 90% rubber and/or plastics (including any accessories or reinforcements); which does not have a foxing-like band; and which is not designed to be a protection against water, oil, or cold or inclement weather.
Full text
N062486 June 2, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Mr. Rick Walter Holeys USA Inc. C/o Holey Soles Holdings Ltd. 2440 Viking Way Richmond, British Columbia Canada, V6V 1N2 RE: The tariff classification of footwear from China Dear Mr. Walter: In your letter dated May 19, 2009 you requested a tariff classification ruling. The submitted sample identified as style “PROline” is a women’s and/or unisex wear clog-type shoe that is open at the heel and that does not cover the ankle. The shoe has as you state, molded rubber/plastic soles, molded rubber/plastic uppers and we note that the upper also includes the addition of a separately attached and molded rubber/plastic adjustable heel strap portion. The molded rubber/plastic strap is attached with two round plastic punched-in rivets and is movable so that it can be positioned behind the heel or over the instep. The shoe is not classifiable as waterproof footwear because it has an upper assembled, in part, by riveting. The applicable subheading for the women’s or unisex wear shoe, identified as style “PROline”, will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which both the upper's and outer sole's external surface is predominately rubber and/or plastics; which does not cover the ankle; in which the upper's external surface area measures over 90% rubber and/or plastics (including any accessories or reinforcements); which does not have a foxing-like band; and which is not designed to be a protection against water, oil, or cold or inclement weather. 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/. 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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