CBP Ruling N155856 — The tariff classification of footwear from China

Tariff classification

Headings: 6402

Product description

The illustrative samples that you identify in descriptive literature as styles 66010 “Apple Yellow” and 66011“Party Party Time,” are women’s high heel pump shoes which have outer soles and uppers of rubber/plastics. Each shoe has three rubber/plastic straps with conventional buckle closures across the instep which secure the shoe to the wearer’s foot.

CBP rationale

The applicable subheading for styles 66010 “Apple Yellow” and 66011“Party Party Time” 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

N155856 April 12, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Ms. Stacey Grieco Apparel Dynasty, LLC 93 Croft Lane Smithtown, NY 11787 RE: The tariff classification of footwear from China Dear Ms. Grieco: In your electronic ruling request submitted on March 23, 2011 you requested a tariff classification ruling for two styles of women’s shoes. The illustrative samples that you identify in descriptive literature as styles 66010 “Apple Yellow” and 66011“Party Party Time,” are women’s high heel pump shoes which have outer soles and uppers of rubber/plastics. Each shoe has three rubber/plastic straps with conventional buckle closures across the instep which secure the shoe to the wearer’s foot. The applicable subheading for styles 66010 “Apple Yellow” and 66011“Party Party Time” 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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