The tariff classification of footwear bottoms from China
Issued November 29, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6406.99.3030
Headings: 6406
Product description
The two illustrative samples identified by you as footwear soles, are women’s “wedge” and “flat” sandal bottoms with outer soles composed of rubber/plastics materials. The wedge sandal bottom has a toe thong with a loop that is attached to the top of the leather insole and will accommodate fabric laces (the upper component) which will be shipped separately. These laces will continue to the back of the sandal and pass through the metal eyelets on two strips of polyurethane which are stitched to and extend upward of each side of the wedge mid-sole. The flat sandal bottom is of similar construction to the wedge sandal bottom, except for the two polyurethane pieces at the back of the sandal that the fabric laces of the upper pass through. These pieces are the same as the thong piece with the loop at the front of the sandal, all of which appear to be attached to the top of the leather insole. Since neither of these footwear soles can be worn without the accompanying uppers which will be imported separately, they are properly classifiable under “parts of footwear” and not “footwear.” Additionally, since only the lower surface of the soles can properly be referred to as “outer soles,” the illustrative samples in their entirety (including mid-soles) are more appropriately classified as “bottoms.”
CBP rationale
The applicable subheading for the two sandal bottoms will be 6406.99.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of footwear other than uppers and parts thereof; which are other than outer soles and heels of rubber or plastics; and which are bottoms of rubber or plastics.
Full text
N130401 November 29, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6406.99.3030 Ms. Tina M. Jordan Mohawk Global Logistics 152 Air Cargo Road, Suite 303 Syracuse, NY 13212 RE: The tariff classification of footwear bottoms from China Dear Ms. Jordan: In your electronic ruling request submitted on November 1, 2010 you requested a tariff classification ruling on behalf of Pavilion Gift Company. The two illustrative samples identified by you as footwear soles, are women’s “wedge” and “flat” sandal bottoms with outer soles composed of rubber/plastics materials. The wedge sandal bottom has a toe thong with a loop that is attached to the top of the leather insole and will accommodate fabric laces (the upper component) which will be shipped separately. These laces will continue to the back of the sandal and pass through the metal eyelets on two strips of polyurethane which are stitched to and extend upward of each side of the wedge mid-sole. The flat sandal bottom is of similar construction to the wedge sandal bottom, except for the two polyurethane pieces at the back of the sandal that the fabric laces of the upper pass through. These pieces are the same as the thong piece with the loop at the front of the sandal, all of which appear to be attached to the top of the leather insole. Since neither of these footwear soles can be worn without the accompanying uppers which will be imported separately, they are properly classifiable under “parts of footwear” and not “footwear.” Additionally, since only the lower surface of the soles can properly be referred to as “outer soles,” the illustrative samples in their entirety (including mid-soles) are more appropriately classified as “bottoms.” The applicable subheading for the two sandal bottoms will be 6406.99.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of footwear other than uppers and parts thereof; which are other than outer soles and heels of rubber or plastics; and which are bottoms of rubber or plastics. The rate of duty will be 5.3% 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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