CBP Ruling N259161 — The tariff classification of footwear from China

Tariff classification

Headings: 6402

Product description

Your letter states “the upper is made up of thin strips of PU measuring 3mm in width” and the “upper consists predominantly of plastic coated textile materials.” In a subsequent email correspondence, you confirm the strips are textile covered with PU, making the upper rubber or plastics for classification purposes. Several thin strips are sewn parallel to each other to form a wide strap over the instep and over the vamp of the foot. It also has a heel strap and a metal buckle closure on the lateral side.

CBP rationale

The applicable subheading for the woman’s sandal, style #AG-S1510487-002-115, 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

N259161 December 18, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Melissa Preis Footwear Unlimited, Inc. 99 Larkin Williams Industrial Court Fenton, MO 63026 RE: The tariff classification of footwear from China Dear Ms. Preis: In your letter dated November 7, 2014, you requested a tariff classification ruling The submitted photograph identified as style #AG-S1510487-002-115 is a woman’s open toe/open heel, below the ankle sandal with a metal buckle closure and an outer sole of rubber or plastics. Your letter states “the upper is made up of thin strips of PU measuring 3mm in width” and the “upper consists predominantly of plastic coated textile materials.” In a subsequent email correspondence, you confirm the strips are textile covered with PU, making the upper rubber or plastics for classification purposes. Several thin strips are sewn parallel to each other to form a wide strap over the instep and over the vamp of the foot. It also has a heel strap and a metal buckle closure on the lateral side. The applicable subheading for the woman’s sandal, style #AG-S1510487-002-115, 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: [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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