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The tariff classification of footwear from China
Issued October 28, 2010 by U.S. Customs and Border Protection.
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Copies to clipboardN1 N125432 (October 28, 2010)
Tariff classification
HTS codes: 6402.99.3165, 4202.92.3031
Product description
A pair of women’s ballet-type shoes and a drawstring pouch, put up for retail sale in cardboard package, was submitted with your request. The Ladies Ballerina Slippers, item no. A020FA00827, have uppers described on the package label as metallic PU and outer soles comprised of TPR, rubber or plastics materials. A strip of elastic is sewn into the topline of the upper and a metallic PU bow is sewn over the toes. The slippers are imported with a drawstring bag that is not specially fitted to the shoes. The drawstring bag is constructed with an outer surface of man-made textile material and measures approximately 11” (W) x 10.5” (H). It has a main storage compartment with a drawstring closure at one end and is designed to provide protection, portability, organization, and storage to a pair of slippers and other personal effects during travel.
CBP rationale
The applicable subheading for the drawstring bag will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The applicable subheading for the Ladies Ballerina Slippers, item no. A020FA00827 will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics: other: other: for women: other.
Full text
N125432 October 28, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 4202.92.3031, 6402.99.3165 Mr. Troy D. Crago-Edwards Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of footwear from China Dear Mr. Crago-Edwards: In your letter dated September 24, 2010, you requested a tariff classification ruling. A pair of women’s ballet-type shoes and a drawstring pouch, put up for retail sale in cardboard package, was submitted with your request. The Ladies Ballerina Slippers, item no. A020FA00827, have uppers described on the package label as metallic PU and outer soles comprised of TPR, rubber or plastics materials. A strip of elastic is sewn into the topline of the upper and a metallic PU bow is sewn over the toes. The slippers are imported with a drawstring bag that is not specially fitted to the shoes. The drawstring bag is constructed with an outer surface of man-made textile material and measures approximately 11” (W) x 10.5” (H). It has a main storage compartment with a drawstring closure at one end and is designed to provide protection, portability, organization, and storage to a pair of slippers and other personal effects during travel. The applicable subheading for the drawstring bag will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The duty rate will be 17.6 percent ad valorem. The applicable subheading for the Ladies Ballerina Slippers, item no. A020FA00827 will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics: 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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