The tariff classification of footwear from China
Issued June 19, 2014 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6403.99.9065
Headings: 6403
Product description
The submitted sample identified as style # 200058, “Crocs Edie Stretch 2 Strap W” is a woman’s open toe/open heel sandal with a rubber or plastics outer sole. The upper is composed of two stretch elastic straps with leather applications across the forefoot. The leather predominates as the constituent material having the greatest external surface area. You provided an F.O.B. value over $2.50 per pair.
CBP rationale
The applicable subheading for the woman’s sandal, style # 200058, “Crocs Edie Stretch 2 Strap W,” will be 6403.99.9065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: with outer soles of rubber or plastics; not covering the ankle; other: not welt footwear; for other persons: valued over $2.
Full text
N254329 June 19, 2014 CLA-2-64:OT:RR:NC:1:447 CATEGORY: Classification TARIFF NO.: 6403.99.9065 Ms. Paula Swanson Crocs, Inc. 7477 E. Dry Creek Parkway Niwot, CO 80503 RE: The tariff classification of footwear from China Dear Ms. Swanson: In your letter dated June 4, 2014 you requested a tariff classification ruling. The submitted sample identified as style # 200058, “Crocs Edie Stretch 2 Strap W” is a woman’s open toe/open heel sandal with a rubber or plastics outer sole. The upper is composed of two stretch elastic straps with leather applications across the forefoot. The leather predominates as the constituent material having the greatest external surface area. You provided an F.O.B. value over $2.50 per pair. The applicable subheading for the woman’s sandal, style # 200058, “Crocs Edie Stretch 2 Strap W,” will be 6403.99.9065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: with outer soles of rubber or plastics; not covering the ankle; other: not welt footwear; for other persons: valued over $2.50/pair: other: other: for women: other. The rate of duty will be 10% 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 contact National Import Specialist Stacey Kalkines at: [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of footwear from Vietnam
The tariff classification of casual shoes from China
The tariff classification of a casual shoe from Vietnam
The tariff classification of footwear from Vietnam
The tariff classification of a neoprene boot and casual footwear from Italy
The tariff classification and country of origin of footwear produced in South Korea; Eligibility for preferential treatment under the United States-Korea Free Trade Agreement (UKFTA); Applicability of Section 301 trade remedy duties
The tariff classification of a hiking shoe from China
The tariff classification of footwear from Thailand
The tariff classification of rock-climbing footwear from China
The tariff classification of footwear from Vietnam and China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →