CBP Ruling N114796 — The tariff classification of footwear from China

Tariff classification

Headings: 6402

Product description

The submitted samples identified as style name “At Heart” (pattern #W3447-01) and pattern #W3401-01, are women’s size 6, open toe/open heel sandals which have outer soles composed of rubber/plastics. Each sandal has upper straps of rubber/plastics across the instep and ankle which secure the sandal to the wearer’s foot. The uppers also feature accessories or reinforcements of rubber/plastics.

CBP rationale

The applicable subheading for both style name “At Heart” (pattern #W3447-01) and pattern #W3401-01, women’s 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 footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics: not having a foxing or foxing-like band; not 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 women: other.

Full text

N114796 August 3, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Mr. Michael R. Spano Michael R. Spano & Co., Inc. 190 McKee Street Floral Park, NY 11001 RE: The tariff classification of footwear from China Dear Mr. Spano: In your letter dated July 12, 2010 you requested a tariff classification ruling for two half-pairs of women’s sandals. The submitted samples identified as style name “At Heart” (pattern #W3447-01) and pattern #W3401-01, are women’s size 6, open toe/open heel sandals which have outer soles composed of rubber/plastics. Each sandal has upper straps of rubber/plastics across the instep and ankle which secure the sandal to the wearer’s foot. The uppers also feature accessories or reinforcements of rubber/plastics. The applicable subheading for both style name “At Heart” (pattern #W3447-01) and pattern #W3401-01, women’s 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 footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics: not having a foxing or foxing-like band; not 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 women: 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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