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The tariff classification of footwear from China
Issued December 19, 2014 by U.S. Customs and Border Protection.
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Copies to clipboardN2 N259477 (December 19, 2014)
Tariff classification
HTS codes: 6402.99.3165
Headings: 6402
Product description
As requested the sample is being returned. The submitted sample, referred to as “Women’s Braided Sandal” Rite Aid Item 9035083, is a women’s open toe/open heel slip-on thong sandal. The upper has “V” shaped braided straps made from ethyl vinyl acetate (EVA).polyurethane (rubber or plastics) and a textile thong between the first and second toes. The textile thong which is part of the upper does not account for more than 10 percent of the upper’s external surface area. It has a separately attached rubber/plastic covered cushioned foot bed/insole. The outer sole is made from EVA. The sandal will be imported in black and brown and in sizes small, medium, and large. It is valued at $2.75 per pair.
Full text
N259477 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 returned. The submitted sample, referred to as “Women’s Braided Sandal” Rite Aid Item 9035083, is a women’s open toe/open heel slip-on thong sandal. The upper has “V” shaped braided straps made from ethyl vinyl acetate (EVA).polyurethane (rubber or plastics) and a textile thong between the first and second toes. The textile thong which is part of the upper does not account for more than 10 percent of the upper’s external surface area. It has a separately attached rubber/plastic covered cushioned foot bed/insole. The outer sole is made from EVA. The sandal will be imported in black and brown and in sizes small, medium, and large. It is valued at $2.75 per pair. The applicable subheading for “Women’s Braided Sandal” Rite Aid Item 9035083, 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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