CBP Ruling N185178 — The tariff classification of footwear from China

Tariff classification

Headings: 6402

Product description

The submitted half-pair sample identified as style #12596 “Bellisemma,” is a women’s open toe wedge sandal with a rubber or plastics outer sole. The multi-strap textile upper is coated with a visible layer of rubber or plastics and “stamped” to create the look of “scales.” Although it appears that not all of the coating was removed during this process, the laboratory report submitted by you from “Guardian Labs” shows the external surface area of the upper (including accessories or reinforcements) to be 92.4% rubber or plastics.

CBP rationale

The applicable subheading for style #12596 “Bellisemma” 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 (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 women.

Full text

N185178 September 23, 2011 CLA-2-64:OT:RR:NC:N4:447 Ms. Nanette L. DeSanto HH Brown 124 West Putnam Avenue Greenwich, CT 06830 TARIFF NO.: 6402.99.3165 RE: The tariff classification of footwear from China Dear Ms. DeSanto: In your letter dated September 14, 2011 you requested a tariff classification ruling. The submitted half-pair sample identified as style #12596 “Bellisemma,” is a women’s open toe wedge sandal with a rubber or plastics outer sole. The multi-strap textile upper is coated with a visible layer of rubber or plastics and “stamped” to create the look of “scales.” Although it appears that not all of the coating was removed during this process, the laboratory report submitted by you from “Guardian Labs” shows the external surface area of the upper (including accessories or reinforcements) to be 92.4% rubber or plastics. The applicable subheading for style #12596 “Bellisemma” 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 (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 women. 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

View original on CBP CROSS →