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The tariff classification of footwear from China
Issued July 15, 2011 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N174026 (July 15, 2011)
Tariff classification
HTS codes: 6402.99.3165
Headings: 6402
Product description
The submitted sample, identified as style Catalina, is an open-toe, open-heel, woman’s, fashion shoe. The shoe is made entirely from rubber or plastic components including a wrapped platform midsole, an approximately 4-1/2 inch attached heel, and an outer sole. The upper consists of a single strap across the toes and a strap that stretches across the vamp, around the heel, and is secured to the foot with a buckle closure.
CBP rationale
The applicable subheading for the women’s shoe, style Catalina, will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which both the upper's and outer sole's external surface is predominately rubber and/or plastics; which does not cover the ankle; in which the upper's external surface area measures over 90% rubber and/or plastics (including accessories or reinforcements); which does not have a foxing-like band; and which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather.
Full text
N174026 July 15, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Ms. Lilly Liu J & L Footwear, Inc. 1653 West 2nd Street Pomona, CA 91766 RE: The tariff classification of footwear from China Dear Ms. Liu: In your letter dated June 29, 2011, you requested a tariff classification ruling on behalf of USA, Inc. The submitted sample, identified as style Catalina, is an open-toe, open-heel, woman’s, fashion shoe. The shoe is made entirely from rubber or plastic components including a wrapped platform midsole, an approximately 4-1/2 inch attached heel, and an outer sole. The upper consists of a single strap across the toes and a strap that stretches across the vamp, around the heel, and is secured to the foot with a buckle closure. The applicable subheading for the women’s shoe, style Catalina, will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which both the upper's and outer sole's external surface is predominately rubber and/or plastics; which does not cover the ankle; in which the upper's external surface area measures over 90% rubber and/or plastics (including accessories or reinforcements); which does not have a foxing-like band; and which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather. The rate of duty will be 6% 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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