CBP Ruling N279907 — The tariff classification of footwear from China

Tariff classification

Headings: 6402

Product description

Your samples will be returned. The submitted samples identified as style numbers 231423 and 231427 are women’s, open toe/closed heel, below-the-ankle shoes with outer soles of rubber or plastics. The style of the uppers is essentially the same. Each style has PU/textile backed straps, measuring approximately 3 mm wide, arranged in a basket-weave style over the front half of the foot and in a closed weave style around the heel. The middle of a long thin sewn strap is threaded through a loop on top of the foot, threaded through a loop on top of the heel portion and wrapped and tied around the ankle and calf. Style # 231423 features a jute-wrapped high wedge heel and style # 231427 has a separately attached stacked block heel.

CBP rationale

The applicable subheading for women’s style numbers 231423 and 231427, 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: other: other: other: for women: other.

Full text

N279907 March 1, 2017 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Ms. Sandy Pray Camuto Group Dba VCS Group, LLC. 100 Highland Drive Westampton, NJ 08060 RE: The tariff classification of footwear from China Dear Ms. Pray, In your letter dated September 17, 2016, you requested a tariff classification ruling. Your samples will be returned. The submitted samples identified as style numbers 231423 and 231427 are women’s, open toe/closed heel, below-the-ankle shoes with outer soles of rubber or plastics. The style of the uppers is essentially the same. Each style has PU/textile backed straps, measuring approximately 3 mm wide, arranged in a basket-weave style over the front half of the foot and in a closed weave style around the heel. The middle of a long thin sewn strap is threaded through a loop on top of the foot, threaded through a loop on top of the heel portion and wrapped and tied around the ankle and calf. Style # 231423 features a jute-wrapped high wedge heel and style # 231427 has a separately attached stacked block heel. The applicable subheading for women’s style numbers 231423 and 231427, 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: 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 above, contact National Import Specialist Stacey Kalkines at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

View original on CBP CROSS →