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The tariff classification of footwear from China
Issued May 13, 2011 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N161108 (May 13, 2011)
Tariff classification
HTS codes: 6402.99.3165
Headings: 6402
Product description
The submitted half-pair sample identified as item #CHT-113008WA-1, is a women’s size 5/6 open toe/heel thong sandal with an EVA rubber/plastics wedge outer sole. Also submitted with your request is a set of components which make up the sandal. The “V” shaped strap upper, comprised of two pieces, is composed of PU rubber/plastics and is substantially covered with plastic sequins sewn to its surface.
CBP rationale
The applicable subheading for item #CHT-113008WA-1 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; not having a foxing or a foxing-like band and not protective; other: other: other: for women: other.
Full text
N161108 May 13, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Ms. Donna Nessmith CJCHT 1460 Kay Lynn Drive Pea Ridge, AR 72751 RE: The tariff classification of footwear from China Dear Ms. Nessmith: In your letter dated April 15, 2011 you requested a tariff classification ruling. The submitted half-pair sample identified as item #CHT-113008WA-1, is a women’s size 5/6 open toe/heel thong sandal with an EVA rubber/plastics wedge outer sole. Also submitted with your request is a set of components which make up the sandal. The “V” shaped strap upper, comprised of two pieces, is composed of PU rubber/plastics and is substantially covered with plastic sequins sewn to its surface. The applicable subheading for item #CHT-113008WA-1 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; not having a foxing or a foxing-like band and not protective; 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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