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The tariff classification of footwear from China
Issued December 19, 2014 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N259475 (December 19, 2014)
Tariff classification
HTS codes: 6402.99.3165
Headings: 6402
Product description
As requested the sample is being retuned. The submitted sample, referred to as “Women’s Memory Foam Slide” Rite Aid Item 9035084, is a women’s open toe/open heel slip-on sandal. It has an upper of ethyl vinyl acetate (EVA) and polyurethane rubber or plastics material that consists of a single approximately 2½-inch wide adjustable strap with a hook and loop closure over the instep. The outer sole is stated to be made from EVA. It has a textile covered memory foam insole. The sandal is not protective nor does it have a foxing or a foxing-like band.
Full text
N259475 December 19, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Ms. Lorianne Aldinger Rite Aid P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of footwear from China Dear Ms. Aldinger: In your letter dated November 10, 2014, you requested a tariff classification ruling. As requested the sample is being retuned. The submitted sample, referred to as “Women’s Memory Foam Slide” Rite Aid Item 9035084, is a women’s open toe/open heel slip-on sandal. It has an upper of ethyl vinyl acetate (EVA) and polyurethane rubber or plastics material that consists of a single approximately 2½-inch wide adjustable strap with a hook and loop closure over the instep. The outer sole is stated to be made from EVA. It has a textile covered memory foam insole. The sandal is not protective nor does it have a foxing or a foxing-like band. The applicable subheading for “Women’s Memory Foam Slide” Rite Aid Item 9035084, will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides 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 Stacey Kalkines at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
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