The tariff classification of footwear from China
Issued December 7, 2011 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6404.19.3960
Headings: 6404
Product description
The submitted sample identified as pedicure slippers (no style name/number), is a pair of women’s open toe/heel thong sandals with ethylene vinyl acetate (EVA) rubber or plastics soles. The V-shaped textile uppers have four thongs which separate the toes while the wet toe nails dry.
CBP rationale
The applicable subheading for the women’s pedicure slippers will be 6404.19.3960, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: footwear with open toes or open heels; more than 10 percent by weight of rubber or plastics; other: other: for women.
Full text
N193082 December 7, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.3960 Mr. John Rho EB Brands 4 Executive Plaza Yonkers, NY 10701 RE: The tariff classification of footwear from China Dear Mr. Rho: In your letter dated November 7, 2011 you requested a tariff classification ruling. The submitted sample identified as pedicure slippers (no style name/number), is a pair of women’s open toe/heel thong sandals with ethylene vinyl acetate (EVA) rubber or plastics soles. The V-shaped textile uppers have four thongs which separate the toes while the wet toe nails dry. The applicable subheading for the women’s pedicure slippers will be 6404.19.3960, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: footwear with open toes or open heels; more than 10 percent by weight of rubber or plastics; other: other: for women. 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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