CBP Ruling N229238 — The tariff classification of footwear from China

Tariff classification

Headings: 6402

Product description

The submitted sample identified as style #WM-OP-13-70014-1, is a women’s open toe/open heel “wedge” thong sandal with an EVA rubber or plastics outer sole. The textile V-shaped strap upper is completely covered with overlapping plastic sequins and has a rubber or plastics thong. Consequently, the upper is considered rubber or plastics for tariff classification purposes. The sandal is neither “protective” nor does it have a foxing or a foxing-like band.

CBP rationale

The applicable subheading for style the women’s “wedge” thong sandal, style #WM-OP-13-70014-1 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

N229238 August 23, 2012 CLA-2-64:OT:RR:NC:N4:447 Ms. Donna Nessmith CJCHT 906 SE J Street Bentonville, AR 72712 TARIFF NO.: 6402.99.3165 RE: The tariff classification of footwear from China Dear Ms. Nessmith: In your letter dated August 1, 2012 you requested a tariff classification ruling. The submitted sample identified as style #WM-OP-13-70014-1, is a women’s open toe/open heel “wedge” thong sandal with an EVA rubber or plastics outer sole. The textile V-shaped strap upper is completely covered with overlapping plastic sequins and has a rubber or plastics thong. Consequently, the upper is considered rubber or plastics for tariff classification purposes. The sandal is neither “protective” nor does it have a foxing or a foxing-like band. The applicable subheading for style the women’s “wedge” thong sandal, style #WM-OP-13-70014-1 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, Thomas J. Russo Director National Commodity Specialist Division

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