CBP Ruling N137024 — The tariff classification of footwear from China

Tariff classification

Headings: 6402

Product description

The submitted sample identified as style name “Avi-Motion,” is a women’s open toe/open heel thong sandal having a unit molded outer sole composed of rubber/plastics. The “V” shaped upper straps are composed of rubber/plastic overlays which are stitched to a textile base and lasted under and attached to the outer sole, thereby providing structural strength to the upper. In this regard, the constituent material having the greatest external surface area of the upper is rubber/plastic. You question whether the sandal has a foxing or a foxing-like band. A foxing is a strip of material, separate from the sole and the upper, that secures the joint where the upper and sole meet. The sandal does not have this feature. A foxing-like band must substantially encircle the perimeter of the upper by 60 percent or more. Because the upper on this sandal only covers a very small portion of each side of the foot, the sandal does not meet this requirement and therefore, does not have a foxing-like band.

CBP rationale

The applicable subheading for style name “Avi-Motion 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: other: other: other: for women: other.

Full text

N137024 December 30, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Ms. Yan Wu American Sporting Goods Corporation 101 Enterprise, Suite 200 Aliso Viejo, CA 92656 RE: The tariff classification of footwear from China Dear Ms. Wu: In your letter dated December 3, 2010 you requested a tariff classification ruling for a women’s sandal. The submitted sample identified as style name “Avi-Motion,” is a women’s open toe/open heel thong sandal having a unit molded outer sole composed of rubber/plastics. The “V” shaped upper straps are composed of rubber/plastic overlays which are stitched to a textile base and lasted under and attached to the outer sole, thereby providing structural strength to the upper. In this regard, the constituent material having the greatest external surface area of the upper is rubber/plastic. You question whether the sandal has a foxing or a foxing-like band. A foxing is a strip of material, separate from the sole and the upper, that secures the joint where the upper and sole meet. The sandal does not have this feature. A foxing-like band must substantially encircle the perimeter of the upper by 60 percent or more. Because the upper on this sandal only covers a very small portion of each side of the foot, the sandal does not meet this requirement and therefore, does not have a foxing-like band. The applicable subheading for style name “Avi-Motion 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: 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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