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The tariff classification of footwear from China
Issued September 18, 2012 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N231841 (September 18, 2012)
Tariff classification
HTS codes: 6402.91.4061
Headings: 6402
Product description
The submitted half-pair sample identified as stock #CG46180 “Sloane,” is a girl’s open toe/closed heel sandal which has a rubber or plastics outer sole. The two part rubber or plastics strap upper features four vertical straps along either side of the sandal, the ends of which are attached to an instep strap and under the insole, and two functional straps at the ankle with conventional buckle closures on the lateral side. The bottom ankle strap loops through the top of the instep strap and connects the two part upper. The top ankle strap covers at least half of the lateral ankle bone and makes the sandal “footwear that covers the ankle” for tariff purposes. The instep strap is decorated with four textile flowers, each attached by a single rivet. These decorative flowers are considered “loosely attached appurtenances” and are excluded from the external surface area of the upper.
CBP rationale
The applicable subheading for the girl’s sandal, stock #CG46180 “Sloane,” will be 6402.91.4061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics; which is not “sports footwear”; which covers the ankle; in which the upper’s external surface area is over 90% rubber and/or plastics (including accessories and reinforcements); except footwear having a foxing or a foxing-like band 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.
Full text
N231841 September 18, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.91.4061 Ms. Michelle Fudalik Stride Rite Sourcing International, Inc. 191 Spring Street P.O. Box 9191 Lexington, MA 02420-9191 RE: The tariff classification of footwear from China Dear Ms. Fudalik: In your letter dated August 20, 2012 you requested a tariff classification ruling. The submitted half-pair sample identified as stock #CG46180 “Sloane,” is a girl’s open toe/closed heel sandal which has a rubber or plastics outer sole. The two part rubber or plastics strap upper features four vertical straps along either side of the sandal, the ends of which are attached to an instep strap and under the insole, and two functional straps at the ankle with conventional buckle closures on the lateral side. The bottom ankle strap loops through the top of the instep strap and connects the two part upper. The top ankle strap covers at least half of the lateral ankle bone and makes the sandal “footwear that covers the ankle” for tariff purposes. The instep strap is decorated with four textile flowers, each attached by a single rivet. These decorative flowers are considered “loosely attached appurtenances” and are excluded from the external surface area of the upper. The applicable subheading for the girl’s sandal, stock #CG46180 “Sloane,” will be 6402.91.4061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics; which is not “sports footwear”; which covers the ankle; in which the upper’s external surface area is over 90% rubber and/or plastics (including accessories and reinforcements); except footwear having a foxing or a foxing-like band 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. 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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