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The tariff classification of footwear from China
Issued July 19, 2012 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N224316 (July 19, 2012)
Tariff classification
HTS codes: 6405.10.0060
Headings: 6405
Product description
The submitted half pair sample identified as manufacturer I.D. #GLM12B “Flocked Leather Blanca Unisex Sandal,” is a “unisex” thong sandal with a molded rubber or plastics outer sole. The Y-shaped upper is made of rubber or plastics and has “flocked leather” applied to its surface which completely covers its base. We consider this “flocked leather” upper to have an external surface of composition leather.
CBP rationale
The applicable subheading for the “unisex” thong sandal, manufacturer I.D.#GLM12B “Flocked Leather Blanca Unisex Sandal” will be 6405.10.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: with uppers of leather or composition leather.
Full text
N224316 July 19, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6405.10.0060 Ms. Julie Horvath Native Shoes 1065 Palmerston Avenue West Vancouver, BC Canada V7S 2J4 RE: The tariff classification of footwear from China Dear Ms. Horvath: In your letter dated June 15, 2012 you requested a tariff classification ruling. The submitted half pair sample identified as manufacturer I.D. #GLM12B “Flocked Leather Blanca Unisex Sandal,” is a “unisex” thong sandal with a molded rubber or plastics outer sole. The Y-shaped upper is made of rubber or plastics and has “flocked leather” applied to its surface which completely covers its base. We consider this “flocked leather” upper to have an external surface of composition leather. The applicable subheading for the “unisex” thong sandal, manufacturer I.D.#GLM12B “Flocked Leather Blanca Unisex Sandal” will be 6405.10.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: with uppers of leather or composition leather. The rate of duty will be 10% 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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