CBP Ruling N275730 — The tariff classification of footwear from China

Tariff classification

Headings: 6402

Product description

The submitted sample, identified as Article 1: turquoise/blue/white, is a woman’s, open toe, open “wedge” heel, thong sandal. The upper and outer sole are both made from plastic. The upper has a Y-shaped strap with a thong which goes between the first and second toes. The center of the strap features a small circular metal ornament secured in place by a single rivet. The metal ornament is considered to be a "loosely attached appurtenance" for footwear classification purposes and is excluded from all external surface area upper (ESAU) material measurements. The outer sole is not of approximately equal thickness.

CBP rationale

The applicable subheading for Article 1: turquoise/blue/white 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: other.

Full text

N275730 June 9, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Mr. Christian Möller ISA-TRAESKO GmbH Oderstraße 9 24539 Neumünster Germany RE: The tariff classification of footwear from China Dear Mr. Möller: In your letter dated April 24, 2016, received by this office May 13, 2016, you requested a tariff classification ruling. The submitted sample, identified as Article 1: turquoise/blue/white, is a woman’s, open toe, open “wedge” heel, thong sandal. The upper and outer sole are both made from plastic. The upper has a Y-shaped strap with a thong which goes between the first and second toes. The center of the strap features a small circular metal ornament secured in place by a single rivet. The metal ornament is considered to be a "loosely attached appurtenance" for footwear classification purposes and is excluded from all external surface area upper (ESAU) material measurements. The outer sole is not of approximately equal thickness. The applicable subheading for Article 1: turquoise/blue/white 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: 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 https://hts.usitc.gov/current. 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 stacey.kalkinescbp.dhs.gov. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division

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