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The tariff classification of footwear from China
Issued January 5, 2015 by U.S. Customs and Border Protection.
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Copies to clipboardN2 N260085 (January 5, 2015)
Tariff classification
HTS codes: 6402.99.3145
Headings: 6402
Product description
As requested the sample is being returned. The submitted sample, identified as a “Men’s Memory Foam Sandal” Rite Aid Item 9035090, is a men’s open toe/open heel slip-on thong sandal. The upper is made from polyurethane rubber or plastics. It has “V” shaped straps with a thong between the first and second toes. The outer sole is made from ethyl vinyl acetate rubber or plastics. The sandal features a textile covered memory-foam insole. It will be imported in three sizes, small, medium, and large.
Full text
N260085 January 5, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.99.3145 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, identified as a “Men’s Memory Foam Sandal” Rite Aid Item 9035090, is a men’s open toe/open heel slip-on thong sandal. The upper is made from polyurethane rubber or plastics. It has “V” shaped straps with a thong between the first and second toes. The outer sole is made from ethyl vinyl acetate rubber or plastics. The sandal features a textile covered memory-foam insole. It will be imported in three sizes, small, medium, and large. The applicable subheading for “Men’s Memory Foam Sandal” Rite Aid Item 9035090, will be 6402.99.3145, 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 men: 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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