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The tariff classification of footwear from Brazil
Issued August 17, 2009 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N071516 (August 17, 2009)
Tariff classification
HTS codes: 6402.99.3165
Headings: 6402
Product description
The accompanying photographs represent two versions of ladies open toe/heel thong sandals, neither of which is identified by style name or number. Both styles have extensive ornamentation that you identify as “plastic beading” sewn to the uppers. We are unable to identify the material of the ornamentation from photographs alone. For the purposes of this ruling we will accept your statement that the ornamentation is plastic. This information may be verified upon importation of the goods.
CBP rationale
The applicable subheading for the thong sandals 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: other: for women.
Full text
N071516 August 17, 2009 CLA-2-64:OT:RR:E:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Ms. Terry Anne Rawlings 671 Haug Avenue NE Buffalo, MN 55313 RE: The tariff classification of footwear from Brazil Dear Ms. Rawlings: In your e-ruling request dated August 7, 2009 you requested a tariff classification ruling. You have not provided samples, however you have provided photographs of the footwear items involved. The accompanying photographs represent two versions of ladies open toe/heel thong sandals, neither of which is identified by style name or number. Both styles have extensive ornamentation that you identify as “plastic beading” sewn to the uppers. We are unable to identify the material of the ornamentation from photographs alone. For the purposes of this ruling we will accept your statement that the ornamentation is plastic. This information may be verified upon importation of the goods. The applicable subheading for the thong sandals 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: other: for women. 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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