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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 N259845 (December 19, 2014)
Tariff classification
HTS codes: 6402.99.3171
Headings: 6402
Product description
The submitted sample identified as style # 15149201, is a boy’s, closed toe/open heel shoe. The rubber or plastics shoe is molded to resemble a clog with a heel strap. The majority of the shoe is molded rubber or plastics with the exception of a “Spiderman” medallion sewn into the oval void on the vamp of the shoe. The shoe features three large vent holes on the lateral and medial sides. The shoe does not have a foxing or a foxing-like band and is not “protective.”
CBP rationale
The applicable subheading for the style # 15149201, will be 6402.99.3171, 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 accessories or reinforcements) is rubber or plastics; which does not have a foxing or foxing-like band; which is not protective against water, oil, grease or chemicals or cold or inclement weather; other: other: other: other.
Full text
N259845 December 19, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.99.3171 Ms. Tonja Davenport Dollar General Corp. 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of footwear from China Dear Ms. Davenport: In your letter dated December 3, 2014, you requested a tariff classification ruling. The submitted sample identified as style # 15149201, is a boy’s, closed toe/open heel shoe. The rubber or plastics shoe is molded to resemble a clog with a heel strap. The majority of the shoe is molded rubber or plastics with the exception of a “Spiderman” medallion sewn into the oval void on the vamp of the shoe. The shoe features three large vent holes on the lateral and medial sides. The shoe does not have a foxing or a foxing-like band and is not “protective.” The applicable subheading for the style # 15149201, will be 6402.99.3171, 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 accessories or reinforcements) is rubber or plastics; which does not have a foxing or foxing-like band; which is not protective against water, oil, grease or chemicals or cold or inclement weather; other: other: other: 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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