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The tariff classification of footwear from Vietnam
Issued March 18, 2014 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N250512 (March 18, 2014)
Tariff classification
HTS codes: 6402.99.3165
Headings: 6402
Product description
The pictures and description provided by you identifies a women’s slip-on “ballet flat” shoe as style Y00965 “Micky,” with a rubber or plastics outer sole and upper. The shoe features a decorative bow attached to the vamp with a single rivet and is neither “protective” nor does it have a foxing or a foxing-like band.
CBP rationale
The applicable subheading for the women’s slip-on “ballet flat,” style Y00965 “Micky” 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
N250512 March 18, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Mr. Raymond Mapa Diesel USA, Inc. 220 West 19th Street New York, NY 10011 RE: The tariff classification of footwear from Vietnam Dear Mr. Mapa: In your electronic ruling request submitted on February 19, 2014 you requested a tariff classification ruling. The pictures and description provided by you identifies a women’s slip-on “ballet flat” shoe as style Y00965 “Micky,” with a rubber or plastics outer sole and upper. The shoe features a decorative bow attached to the vamp with a single rivet and is neither “protective” nor does it have a foxing or a foxing-like band. The applicable subheading for the women’s slip-on “ballet flat,” style Y00965 “Micky” 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, Gwenn Klein-Kirschner Acting Director National Commodity Specialist Division
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