The tariff classification of footwear from China
Issued October 9, 2014 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6402.99.4940
Headings: 6402
Product description
The submitted sample identified as style # 201772 “Yukon 3.0” is a men’s open-heel, below-the-ankle, molded thermoplastic clog. The shoe has a leather and rubber/plastic heel strap with hook-and-loop closures that pass through plastic pieces secured to the upper via two rivets. Including the leather over the vamp of the upper, and the heel strap, the leather accounts for more than 10 percent of its external surface area. The shoe has a glued-in insole, does not have a foxing or a foxing-like band, and is not “protective.”
CBP rationale
The applicable subheading for the style # 201772 “Yukon 3.0” will be 6402.99.4940, 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: footwear with open toes or open heel: other: other: for men.
Full text
N257409 October 9, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.99.4940 Ms. Yvette Powell Crocs Inc. 7477 E. Dry Creek Parkway Niwot, CO 80503 RE: The tariff classification of footwear from China Dear Ms. Powell: In your letter dated September 11, 2014, you requested a tariff classification ruling. The submitted sample identified as style # 201772 “Yukon 3.0” is a men’s open-heel, below-the-ankle, molded thermoplastic clog. The shoe has a leather and rubber/plastic heel strap with hook-and-loop closures that pass through plastic pieces secured to the upper via two rivets. Including the leather over the vamp of the upper, and the heel strap, the leather accounts for more than 10 percent of its external surface area. The shoe has a glued-in insole, does not have a foxing or a foxing-like band, and is not “protective.” The applicable subheading for the style # 201772 “Yukon 3.0” will be 6402.99.4940, 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: footwear with open toes or open heel: other: other: for men. 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: [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
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