10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of footwear from Brazil
Issued November 29, 2012 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N235221 (November 29, 2012)
Tariff classification
HTS codes: 6402.99.3165
Headings: 6402
Product description
The submitted sample identified as style “Tailored Casual Shoe,” is a women’s size 6 slip-on “loafer” with a rubber or plastics outer sole and a “synthetic leather” (rubber or plastics) upper that does not cover the ankle. It features a non-functional rubber or plastics strap across the vamp. You also submitted a sample of the same shoe with the upper removed from the sole. The shoe does not have a foxing or a foxing-like band and is not “protective.”
CBP rationale
The applicable subheading for the women’s slip-on “loafer,” style “Tailored Casual Shoe” 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
N235221 November 29, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Mr. Mark Blake L.L. Bean, Inc. 15 Casco Street Freeport, ME 04033 RE: The tariff classification of footwear from Brazil Dear Mr. Blake: In your letter dated November 6, 2012 you requested a tariff classification ruling. The submitted sample identified as style “Tailored Casual Shoe,” is a women’s size 6 slip-on “loafer” with a rubber or plastics outer sole and a “synthetic leather” (rubber or plastics) upper that does not cover the ankle. It features a non-functional rubber or plastics strap across the vamp. You also submitted a sample of the same shoe with the upper removed from the sole. The shoe does not have a foxing or a foxing-like band and is not “protective.” The applicable subheading for the women’s slip-on “loafer,” style “Tailored Casual Shoe” 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
More rulings on the same tariff codes
The tariff classification of Traction Overshoes/Crampons and a Camping Stool from South Korea
The tariff classification and country of origin of a woman’s mule style footwear
The tariff classification of traction overshoes from China, Vietnam and Korea
The tariff classification of footwear from China
The tariff classification of slip-on footwear from Vietnam
The tariff classification of an espadrille from Vietnam and various footwear from China
The tariff classification of footwear form China
The tariff classification of footwear from Brazil
The tariff classification of footwear from China
The tariff classification of footwear from Taiwan
Follow N235221
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.