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The tariff classification of an open toe/open heel sandal from China
Issued October 19, 2011 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N185179 (October 19, 2011)
Tariff classification
HTS codes: 6404.19.35
Headings: 6404
Product description
The submitted sample, ref# CSH183, is described as a boy’s “flip flop” sandal. It consists of a Y shaped upper of interlaced strips of PU, each strip measuring approximately 4mm wide, affixed to a foamed rubber/plastics outer sole. You suggest classification in 6402.99.31, Harmonized Tariff Schedule of the United States (HTSUS), the provision for footwear with uppers and outer soles and uppers of rubber and plastic. In accordance with Note 1(g) to Section XI, these strips of PU will be considered “textile material” for tariff purposes and the item will be classified elsewhere.
CBP rationale
The applicable subheading for the boy’s flip flop sandal, ref# CSH183, will be 6404.19.35, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: footwear with open toes or open heels; footwear that is more than 10 percent by weight of rubber or plastics.
Full text
N185179 October 19, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.35 Karen Wilder Gymboree Manufacturing, Inc. 500 Howard Street San Francisco, CA 94105 RE: The tariff classification of an open toe/open heel sandal from China Dear Ms. Wilder: In your letter dated September 16, 2011, you requested a tariff classification ruling. The submitted sample, ref# CSH183, is described as a boy’s “flip flop” sandal. It consists of a Y shaped upper of interlaced strips of PU, each strip measuring approximately 4mm wide, affixed to a foamed rubber/plastics outer sole. You suggest classification in 6402.99.31, Harmonized Tariff Schedule of the United States (HTSUS), the provision for footwear with uppers and outer soles and uppers of rubber and plastic. In accordance with Note 1(g) to Section XI, these strips of PU will be considered “textile material” for tariff purposes and the item will be classified elsewhere. The applicable subheading for the boy’s flip flop sandal, ref# CSH183, will be 6404.19.35, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: footwear with open toes or open heels; footwear that is more than 10 percent by weight of rubber or plastics. The rate of duty will be 37.5 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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