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The tariff classification of footwear from China
Issued March 14, 2011 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N149275 (March 14, 2011)
Tariff classification
HTS codes: 6402.91.4050
Headings: 6402
Product description
The illustrative samples identified by you in descriptive literature as styles NEW-1025 and NEW-4294, are women’s open-toe thong “sandals” with rubber/plastic outer soles and uppers that cover the ankle. Style NEW-1025 has a “bootie-type” upper with lacing that tie at the side. Style NEW-4294 has a “cuff-type” upper which features a slide fastener closure at the back and is decorated with PVC rubber/plastic beads. These decorative beads are considered “accessories or reinforcements” for tariff classification purposes.
CBP rationale
The applicable subheading for both styles NEW-1025 and NEW-4294 will be 6402.91.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: covering the ankle: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; which does not have a foxing-like band; and which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather.
Full text
N149275 March 14, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.91.4050 Mr. Anthony D. Melendez The Wet Seal, Inc. 26972 Burbank Foothill Ranch, CA 90015 RE: The tariff classification of footwear from China Dear Mr. Melendez: In your electronic ruling submitted on February 17, 2011 you requested a tariff classification ruling. The illustrative samples identified by you in descriptive literature as styles NEW-1025 and NEW-4294, are women’s open-toe thong “sandals” with rubber/plastic outer soles and uppers that cover the ankle. Style NEW-1025 has a “bootie-type” upper with lacing that tie at the side. Style NEW-4294 has a “cuff-type” upper which features a slide fastener closure at the back and is decorated with PVC rubber/plastic beads. These decorative beads are considered “accessories or reinforcements” for tariff classification purposes. The applicable subheading for both styles NEW-1025 and NEW-4294 will be 6402.91.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: covering the ankle: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; which does not have a foxing-like band; and which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather. The rate of duty will be 6% 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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