CBP Ruling N158139 — The tariff classification of footwear from China

Tariff classification

Headings: 6402

Product description

The illustrative half-pair samples identified in descriptive literature as style #’s “707” and “808,” are women’s open toe/heel sandals with EVA rubber/plastic outer soles. Each sandal has a PU rubber/plastic strap upper, the ends of which are attached to each side of the top of the midsole at the instep, which secures the sandal to the wearer’s foot. Neither sandal is “protective” nor does it have a foxing or a foxing like band.

CBP rationale

The applicable subheading for both style #’s “707” and “808,” women’s sandals will be 6402.99.3165, 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: not having a foxing or foxing-like band; not 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

N158139 April 22, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Mr. Won Kyu Lee Koling Enterprises, LLC 7025 Amwiler Industrial Dr., Suite B Atlanta, GA 30360 RE: The tariff classification of footwear from China Dear Mr. Lee: In your electronic ruling submitted on April 1, 2011 you requested a tariff classification ruling for two women’s sandals. The illustrative half-pair samples identified in descriptive literature as style #’s “707” and “808,” are women’s open toe/heel sandals with EVA rubber/plastic outer soles. Each sandal has a PU rubber/plastic strap upper, the ends of which are attached to each side of the top of the midsole at the instep, which secures the sandal to the wearer’s foot. Neither sandal is “protective” nor does it have a foxing or a foxing like band. The applicable subheading for both style #’s “707” and “808,” women’s sandals will be 6402.99.3165, 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: not having a foxing or foxing-like band; not 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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