CBP Ruling N090794 — The tariff classification of footwear from China

Tariff classification

Headings: 6402

Product description

The submitted sample identified by you as Style# WWS8025, is a men’s size 12 below-the-ankle closed toe/closed heel clog-like shoe with an upper produced in one piece by molding of EVA rubber/plastics. The upper contains numerous vent holes along each side of the instep and ankle and an elastic Bungee® (with stoppers and cord lock) fastener along the instep. The outer sole is also composed of rubber/plastics and is applied separately to the upper. The shoe does not have a foxing or a foxing-like band and is not protective.

CBP rationale

The applicable subheading for Style# WWS8025, men’s shoe will be 6402.99.3145, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear 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): other: other: other: for men: other.

Full text

N090794 January 29, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3145 Ms. Maryellen Dennison The Folsom Corporation 43 McKee Drive Box 616 Mahwah, NJ 07430 RE: The tariff classification of footwear from China Dear Ms. Dennison: In your undated letter received by this office on January 12, 2010 you requested a tariff classification ruling for a men’s deck shoe. The submitted sample identified by you as Style# WWS8025, is a men’s size 12 below-the-ankle closed toe/closed heel clog-like shoe with an upper produced in one piece by molding of EVA rubber/plastics. The upper contains numerous vent holes along each side of the instep and ankle and an elastic Bungee® (with stoppers and cord lock) fastener along the instep. The outer sole is also composed of rubber/plastics and is applied separately to the upper. The shoe does not have a foxing or a foxing-like band and is not protective. The applicable subheading for Style# WWS8025, men’s shoe will be 6402.99.3145, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear 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): other: other: other: for men: 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 Stacey Kalkines at (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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