CBP Ruling N134882 — The tariff classification of footwear from China

Tariff classification

Headings: 6402

Product description

The submitted half pair sample identified as style name “Lanee,” is a women’s open toe/open heel high heel platform “sandal” having an outer sole and upper composed of rubber/plastics. The upper features a “see through” weave design with a conventional buckle closure at the ankle that secures the sandal to the wearer’s foot. The submitted half pair sample identified as style name “Kristen,” is a women’s closed toe/closed heel high heel platform slip-on shoe having an outer sole and upper composed of rubber/plastics. The upper features a “see through” weave design with a metal ornamental O-ring attached to the vamp by rubber/plastic straps on each side.

CBP rationale

The applicable subheading for style names “Lanee” and “Kristen” 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

N134882 December 15, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Ms. Kathleen Root OHL-International 5101 S. Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of footwear from China Dear Ms. Root: In your letter dated November 23, 2010 you requested a tariff classification ruling on behalf of The Donna Karan Company for two styles of women’s shoes. The submitted half pair sample identified as style name “Lanee,” is a women’s open toe/open heel high heel platform “sandal” having an outer sole and upper composed of rubber/plastics. The upper features a “see through” weave design with a conventional buckle closure at the ankle that secures the sandal to the wearer’s foot. The submitted half pair sample identified as style name “Kristen,” is a women’s closed toe/closed heel high heel platform slip-on shoe having an outer sole and upper composed of rubber/plastics. The upper features a “see through” weave design with a metal ornamental O-ring attached to the vamp by rubber/plastic straps on each side. The applicable subheading for style names “Lanee” and “Kristen” 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). The samples are being returned to you as requested. 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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