CBP Ruling N167216: The tariff classification of footwear from South Korea

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N1 N167216 (June 14, 2011)

Tariff classification

Headings: 6402

Product description

The illustrative samples identified in descriptive literature as “SuperfeetFLP” model #’s 211 and 311, are men’s and women’s open toe/heel thong sandals, respectively, with rubber/plastic outer soles and uppers. Each sandal is identical in appearance except for a rubber logo (an accessory or reinforcement) which is attached to the nylon thong on the men’s sandal and a nylon logo “tag” which is attached to the nylon thong on the women’s sandal. The nylon thongs and tag do not account for more than ten percent of the external surface area of the respective uppers. Neither sandal is “protective” nor does it have a foxing or a foxing-like band.

CBP rationale

The applicable subheading for both model #’s 211 and 311, men’s and women’s thong sandals will be 6402.99.31, 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 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.

Full text

N167216 June 14, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.31 Ms. Lynette Ziegler Superfeet Worldwide, Inc. 1820 Scout Place Ferndale, WA 98248 RE: The tariff classification of footwear from South Korea Dear Ms. Ziegler: In your electronic ruling request submitted on May 19, 2011 you requested a tariff classification ruling for thong sandals. The illustrative samples identified in descriptive literature as “SuperfeetFLP” model #’s 211 and 311, are men’s and women’s open toe/heel thong sandals, respectively, with rubber/plastic outer soles and uppers. Each sandal is identical in appearance except for a rubber logo (an accessory or reinforcement) which is attached to the nylon thong on the men’s sandal and a nylon logo “tag” which is attached to the nylon thong on the women’s sandal. The nylon thongs and tag do not account for more than ten percent of the external surface area of the respective uppers. Neither sandal is “protective” nor does it have a foxing or a foxing-like band. The applicable subheading for both model #’s 211 and 311, men’s and women’s thong sandals will be 6402.99.31, 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 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. 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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