CBP Ruling N131043 — The tariff classification of footwear from China

Tariff classification

Headings: 6402

Product description

The submitted sample identified as style #7A10, is an open-heel “garden” clog composed of a unit molded rubber/plastics upper and outer sole. The upper features numerous vent holes or openings along the vamp and a separate rubber/plastics adjustable heel strap attached to the sides of the upper by two round plastic rivets.

CBP rationale

The applicable subheading for style #7A10, unisex clog 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 (except footwear having a foxing or a 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.

Full text

N131043 November 23, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Mr. Stephen C. Liu Pacific Century Customs Service 2936 Columbia Street Torrance, CA 90503 RE: The tariff classification of footwear from China Dear Mr. Liu: In your letter dated October 26, 2010 you requested a tariff classification ruling on behalf of Touchsport Footwear USA for a unisex clog. The submitted sample identified as style #7A10, is an open-heel “garden” clog composed of a unit molded rubber/plastics upper and outer sole. The upper features numerous vent holes or openings along the vamp and a separate rubber/plastics adjustable heel strap attached to the sides of the upper by two round plastic rivets. The applicable subheading for style #7A10, unisex clog 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 (except footwear having a foxing or a 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. 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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