CBP Ruling N091597: The tariff classification of footwear from China

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N0 N091597 (January 29, 2010)

Tariff classification

Headings: 6402

Product description

The submitted sample which you identify as S/7173, is a children’s size 5-10 thong sandal with a “Y” shaped upper and a 1 ½” elastic band closure attached to its back. The constituent material having the greatest external surface area of the upper is rubber/plastics, as evidenced by a lab report provided by you, which shows a material composition breakdown of 92.69% rubber/plastics and 7.31% textile material. The outer sole is composed of rubber/plastics and the F.O.B. value is .95 cents/pair.

CBP rationale

The applicable subheading for S/7173, children’s thong sandal will be 6402.99.3171, 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: other.

Full text

N091597 January 29, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3171 Ms. Anna Maria Ticoll Toys R Us One Geoffrey Way Wayne, NJ 07470-2030 RE: The tariff classification of footwear from China Dear Ms. Ticoll: In your letter dated January 15, 2010 you requested a tariff classification ruling for a children’s sandal. The submitted sample which you identify as S/7173, is a children’s size 5-10 thong sandal with a “Y” shaped upper and a 1 ½” elastic band closure attached to its back. The constituent material having the greatest external surface area of the upper is rubber/plastics, as evidenced by a lab report provided by you, which shows a material composition breakdown of 92.69% rubber/plastics and 7.31% textile material. The outer sole is composed of rubber/plastics and the F.O.B. value is .95 cents/pair. The applicable subheading for S/7173, children’s thong sandal will be 6402.99.3171, 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: 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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