CBP Ruling N235221 — The tariff classification of footwear from Brazil

Tariff classification

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

View original on CBP CROSS →