The tariff classification of a ballet type flat shoe from China
Issued May 23, 2013 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6402.99.3165
Headings: 6402
Product description
The item is a woman’s, slip-on, ballet type, flat shoe. You describe the shoe as having a rubber and plastic outer sole and a textile upper covered with plastic beads. The picture submitted with your request shows the textile upper completely covered with the plastic accessories.
CBP rationale
The applicable subheading for the woman’s, slip-on, ballet type, flat shoe will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: other: other: for women: other.
Full text
N241408 May 23, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Ronald M. Pigliacelli Deb Shops SDW, LLC 9401 Blue Grass Road Philadelphia, PA 19114 RE: The tariff classification of a ballet type flat shoe from China Dear Mr. Pigliacelli: In your letter dated April 30, 2013, you requested a tariff classification ruling. The item is a woman’s, slip-on, ballet type, flat shoe. You describe the shoe as having a rubber and plastic outer sole and a textile upper covered with plastic beads. The picture submitted with your request shows the textile upper completely covered with the plastic accessories. The applicable subheading for the woman’s, slip-on, ballet type, flat shoe will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: other: other: for women: other. 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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