CBP Ruling N235411: The tariff classification of footwear from China

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N2 N235411 (December 6, 2012)

Tariff classification

Headings: 6402

Product description

The submitted half-pair sample identified as style name “Pozey,” style #E8497, is a women’s open toe/open heel sandal with a rubber or plastics outer sole. The multi-piece predominately rubber or plastics strap upper has two straps attached to and extending upward of the heel, to which an ankle strap loops through and completely encircles the ankle. There is a functional conventional buckle closure on the lateral side which helps secure the sandal to the wearer’s foot. Attached to both the front of the ankle strap and to the rubber or plastics thong is a 2 ¼ inch long “plastic coated” metal component at the instep. The component material which provides the plastic coated metal with its essential character is metal. Therefore, this plastic coated component which accounts for more than 10% of the upper’s external surface area is metal, not plastic.

CBP rationale

The applicable subheading for the women’s thong sandal identified as style name “Pozey,” style #E8497 will be 6402.99.4960, 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: not having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics; other: footwear with open toes or open heels; other: other: for women.

Full text

N235411 December 6, 2012 CLA-2-64:OT:RR:NC:N4:447 Ms. Peta-Gaye Bent Jimlar Corporation 350 5th Avenue, 9th Floor New York, NY 10118 TARIFF NO.: 6402.99.4960 RE: The tariff classification of footwear from China Dear Ms. Bent: In your letter dated November 13, 2012 you requested a tariff classification ruling. The submitted half-pair sample identified as style name “Pozey,” style #E8497, is a women’s open toe/open heel sandal with a rubber or plastics outer sole. The multi-piece predominately rubber or plastics strap upper has two straps attached to and extending upward of the heel, to which an ankle strap loops through and completely encircles the ankle. There is a functional conventional buckle closure on the lateral side which helps secure the sandal to the wearer’s foot. Attached to both the front of the ankle strap and to the rubber or plastics thong is a 2 ¼ inch long “plastic coated” metal component at the instep. The component material which provides the plastic coated metal with its essential character is metal. Therefore, this plastic coated component which accounts for more than 10% of the upper’s external surface area is metal, not plastic. The applicable subheading for the women’s thong sandal identified as style name “Pozey,” style #E8497 will be 6402.99.4960, 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: not having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics; other: footwear with open toes or open heels; other: other: for women. The rate of duty will be 37.5 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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