CBP Ruling N267087 — The tariff classification of footwear from China

Tariff classification

Headings: 6402

Product description

The submitted sample identified as style # NC-09 “YOKO” is a unisex, below-the-ankle, open toe/open heel, flip-flop sandal with an upper and outer sole of rubber/plastics. The “Y” shaped strap upper consists of a single molded piece of rubber/plastics and a thong which goes between the first and second toes. The upper strap and thong are assembled to the sole by plugs which penetrate the outer sole. The outer sole is not uniform in thickness. You provided an F.O.B value of $4.99 per pair.

CBP rationale

The applicable subheading for unisex style # NC-09 “YOKO,” 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

N267087 August 5, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Ms. Esme Smith People Footwear Inc. 1756 West 15th Avenue Vancouver, BC V6J2K8 Canada RE: The tariff classification of footwear from China Dear Ms. Smith: In your letter dated July 20, 2015, you requested a tariff classification ruling. The submitted sample identified as style # NC-09 “YOKO” is a unisex, below-the-ankle, open toe/open heel, flip-flop sandal with an upper and outer sole of rubber/plastics. The “Y” shaped strap upper consists of a single molded piece of rubber/plastics and a thong which goes between the first and second toes. The upper strap and thong are assembled to the sole by plugs which penetrate the outer sole. The outer sole is not uniform in thickness. You provided an F.O.B value of $4.99 per pair. The applicable subheading for unisex style # NC-09 “YOKO,” 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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