The tariff classification of footwear from China
Issued October 7, 2011 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6402.99.3171
Headings: 6402
Product description
The submitted half pair sample identified as style #212465, is a children’s closed toe/open heel shoe with a rubber or plastics outer sole. The “strap-like” upper which does not cover the ankle and has a drawstring closure is predominately rubber or plastics (98% PU) as stated by you. It also features numerous vent holes at the vamp and openings along the sides where the upper meets the sole. It does not have a foxing or a foxing-like band nor is it “protective.”
CBP rationale
The applicable subheading for style #212465 will be 6402.99.3171, 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% of the external surface area (including accessories or reinforcements) is rubber or plastics; which does not have a foxing or foxing-like band; which is not protective against water, oil, grease or chemicals or cold or inclement weather; other: other: other: other.
Full text
N183886 October 7, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3171 Mr. Jeff Thayer Triple T. Trading, Ltd. 6026 31st Avenue, NE Marysville, WA 98271 RE: The tariff classification of footwear from China Dear Mr. Thayer: In your letter dated September 7, 2011 you requested a tariff classification ruling. The submitted half pair sample identified as style #212465, is a children’s closed toe/open heel shoe with a rubber or plastics outer sole. The “strap-like” upper which does not cover the ankle and has a drawstring closure is predominately rubber or plastics (98% PU) as stated by you. It also features numerous vent holes at the vamp and openings along the sides where the upper meets the sole. It does not have a foxing or a foxing-like band nor is it “protective.” The applicable subheading for style #212465 will be 6402.99.3171, 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% of the external surface area (including accessories or reinforcements) is rubber or plastics; which does not have a foxing or foxing-like band; which is not protective against water, oil, grease or chemicals or cold or inclement weather; other: other: other: other. 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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