CBP Ruling N175018 — The tariff classification of footwear from China

Tariff classification

Headings: 6402

Product description

The submitted half-pair sample identified as model “Iyashi Slide,” is a men’s open toe/heel sandal with a rubber/plastic outer sole and upper. The upper consists of an approximately 2 ½ inch wide Velcro™ hook and loop closure strap at the instep which secures the sandal to the wearer’s foot. The sandal does not have a foxing or a foxing-like band nor is it “protective.”

CBP rationale

The applicable subheading for model “Iyashi Slide will be 6402.99.3145, 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 men: other.

Full text

N175018 August 2, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3145 Mr. Stephen S. Spraitzar Law Offices of George R. Tuttle One Embarcadero Center, Suite 730 San Francisco, CA 94111 RE: The tariff classification of footwear from China Dear Mr. Spraitzar: In your letter dated July 11, 2011 you requested a tariff classification ruling on behalf of your client, ASICS America Corporation. The submitted half-pair sample identified as model “Iyashi Slide,” is a men’s open toe/heel sandal with a rubber/plastic outer sole and upper. The upper consists of an approximately 2 ½ inch wide Velcro™ hook and loop closure strap at the instep which secures the sandal to the wearer’s foot. The sandal does not have a foxing or a foxing-like band nor is it “protective.” The applicable subheading for model “Iyashi Slide will be 6402.99.3145, 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 men: 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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