The tariff classification of footwear from China
Issued September 22, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6402.99.3165
Headings: 6402
Product description
The uppers have “v” or “y” shaped straps made of rubber/plastic. A plastic and metal rectangular ornament, comprising less than 10 percent of the surface area of the upper, is secured to the outside strap with two rivets. The outer sole is rubber/plastics as is the separately applied insole.
CBP rationale
The applicable subheading for the Isandro2 sandal 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
N120816 September 22, 2010 CLA-2-64:OT:RR:NC:4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Ms. Brenda Bodnar JAG Footwear, Accessories and Retail Corporation 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of footwear from China Dear Mr. Bodnar: In your letter dated August 26, 2010, you requested a tariff classification ruling. The sample submitted, identified as Isandro2 is an open-toe, open-heel, woman’s slip-on thong sandal. The uppers have “v” or “y” shaped straps made of rubber/plastic. A plastic and metal rectangular ornament, comprising less than 10 percent of the surface area of the upper, is secured to the outside strap with two rivets. The outer sole is rubber/plastics as is the separately applied insole. The applicable subheading for the Isandro2 sandal 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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