CBP Ruling N254450 — The tariff classification of footwear from China

Tariff classification

Headings: 6402

Product description

The submitted sample identified as style # 16209 ”Wrap Color Lite Ballet Flat W,” is a woman’s closed toe/closed heel, below the ankle, slip-on shoe with a rubber or plastics upper and an outer sole of rubber or plastics. The upper is made of textile material that is completely obscured with a layer of rubber or plastics thereby constituting an external surface area of rubber or plastics for tariff classification purposes. There is microfiber edging around the topline that does not comprise more than 10 percent of the external surface area and a loosely attached decorative leather bow over the top of the foot. The shoe does not have a foxing or a foxing-like band and is not “protective.” You provided and F.O.B. value over $11.00 but not over $13.00/pair.

CBP rationale

The applicable subheading for the women’s slip-on 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: other: other: other: for women: other.

Full text

N254450 June 27, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 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 # 16209 ”Wrap Color Lite Ballet Flat W,” is a woman’s closed toe/closed heel, below the ankle, slip-on shoe with a rubber or plastics upper and an outer sole of rubber or plastics. The upper is made of textile material that is completely obscured with a layer of rubber or plastics thereby constituting an external surface area of rubber or plastics for tariff classification purposes. There is microfiber edging around the topline that does not comprise more than 10 percent of the external surface area and a loosely attached decorative leather bow over the top of the foot. The shoe does not have a foxing or a foxing-like band and is not “protective.” You provided and F.O.B. value over $11.00 but not over $13.00/pair. The applicable subheading for the women’s slip-on 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: 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 contact National Import Specialist Stacey Kalkines at: [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

View original on CBP CROSS →