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The tariff classification of footwear from China
Issued May 4, 2012 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N213917 (May 4, 2012)
Tariff classification
HTS codes: 6402.99.3171
Headings: 6402
Product description
The submitted half-pair sample identified as stock #CB45304A, is a boy’s open toe/open heel “strap” sandal with a rubber or plastics outer sole. The synthetic rubber or plastics strap upper does not cover the ankle and has three synthetic rubber or plastics Velcro® closures at the vamp, instep and heel. It does not have a foxing or a foxing-like band nor is it “protective.”
CBP rationale
The applicable subheading for stock #CB45304A 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
N213917 May 4, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3171 Mr. John B. Pellegrini McGuireWoods, LLP 1345 Avenue of the Americas, 7th Flr. New York, NY 10105-0106 RE: The tariff classification of footwear from China Dear Mr. Pellegrini: In your letter dated April 12, 2012 you requested a tariff classification ruling on behalf of your client, Stride Rite Sourcing International, Inc. The submitted half-pair sample identified as stock #CB45304A, is a boy’s open toe/open heel “strap” sandal with a rubber or plastics outer sole. The synthetic rubber or plastics strap upper does not cover the ankle and has three synthetic rubber or plastics Velcro® closures at the vamp, instep and heel. It does not have a foxing or a foxing-like band nor is it “protective.” The applicable subheading for stock #CB45304A 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, Thomas J. Russo Director National Commodity Specialist Division
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