CBP Ruling N126679 — The tariff classification of a thong sandal from China

Tariff classification

Headings: 6402

Product description

, dba O’Neill Sportswear. The submitted sample of style Rambler 11484005, is a woman’s thong style, open-toe, open-heel, slip-on sandal. The upper consists of two approximately ½-inch rubber/plastic straps that are sewn together to form a Y-configured toe-thong that goes between the first and second toes. A separate inner sole is cemented to the rubber/plastic outer sole.

CBP rationale

The applicable subheading for the Rambler 11484005 woman’s sandal 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 accessories of reinforcements) is rubber or plastics (except footwear having a foxing or 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 women: other.

Full text

N126679 October 28, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Ms. Gerry Gallegos ClearFreight Inc. 880 Apollo Street Suite 101 El Segundo, CA 90245 RE: The tariff classification of a thong sandal from China Dear Ms. Gallegos: In your letter dated October 5, 2010, you requested a tariff classification ruling on behalf of La Jolla Sport USA Inc., dba O’Neill Sportswear. The submitted sample of style Rambler 11484005, is a woman’s thong style, open-toe, open-heel, slip-on sandal. The upper consists of two approximately ½-inch rubber/plastic straps that are sewn together to form a Y-configured toe-thong that goes between the first and second toes. A separate inner sole is cemented to the rubber/plastic outer sole. The applicable subheading for the Rambler 11484005 woman’s sandal 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 accessories of reinforcements) is rubber or plastics (except footwear having a foxing or 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 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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