CBP Ruling N150515 — The tariff classification of footwear from China

Tariff classification

Headings: 6402

Product description

The submitted half pair sample identified as “Grab n’ Go” bendable flip flops, is a women’s open toe/heel thong sandal with a rubber/plastic outer sole and upper.

CBP rationale

The applicable subheading for the “Grab n’ Go” bendable flip flops will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: other: having uppers of which over 90 percent of the external surface area (including accessories of reinforcements) is rubber or plastics (except footwear having a foxing or 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: other.

Full text

N150515 March 23, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Mr. Brian G. Pearce, C.C.S. Barthco International, division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of footwear from China Dear Mr. Pearce: In your letter dated February 24, 2011, you requested a tariff classification ruling on behalf of CVS Pharmacy. The submitted half pair sample identified as “Grab n’ Go” bendable flip flops, is a women’s open toe/heel thong sandal with a rubber/plastic outer sole and upper. You state that this sandal is designed to be folded and carried by the wearer as a second pair of shoes. It is to be imported in a clear soft plastic container, which you state is not finalized for production but will reflect the country of origin prior to importation. The applicable subheading for the “Grab n’ Go” bendable flip flops will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: other: having uppers of which over 90 percent of the external surface area (including accessories of reinforcements) is rubber or plastics (except footwear having a foxing or 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: 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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