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The tariff classification of footwear from China
Issued March 15, 2017 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N283620 (March 15, 2017)
Tariff classification
HTS codes: 6402.99.3165
Headings: 6402
Product description
The submitted sample, identified as Style name Moriah, is a woman’s open-toe, open-heel, below-the-ankle, fashion sandal. It has an upper comprised of straps completely covered with rubber or plastics glitter and faux rhinestones. You provided the component breakdown of the upper as over 90 percent PU (polyurethane). The faux rhinestones are considered accessories or reinforcements and account for less than 10 percent of the external surface area of the upper. The front of the sandal has lasted straps on the medial and lateral sides. These straps interlace each other forming an oval pattern on the upper. The front straps are affixed to back straps. The sandal features an ankle strap with a conventional side metal buckle closure. It also has a separately attached two inch heel. The outer sole is made from rubber or plastics.
CBP rationale
The applicable subheading for Style name Moriah 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
N283620 March 15, 2017 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Ms. Nancy Gabriel Michael Spano & Co., Inc. 190 Mckee St. Floral Park, NY 11001 RE: The tariff classification of footwear from China Dear Ms. Gabriel: In your letter dated February 7, 2016, you requested a tariff classification ruling on behalf of Kenneth Cole. The submitted sample, identified as Style name Moriah, is a woman’s open-toe, open-heel, below-the-ankle, fashion sandal. It has an upper comprised of straps completely covered with rubber or plastics glitter and faux rhinestones. You provided the component breakdown of the upper as over 90 percent PU (polyurethane). The faux rhinestones are considered accessories or reinforcements and account for less than 10 percent of the external surface area of the upper. The front of the sandal has lasted straps on the medial and lateral sides. These straps interlace each other forming an oval pattern on the upper. The front straps are affixed to back straps. The sandal features an ankle strap with a conventional side metal buckle closure. It also has a separately attached two inch heel. The outer sole is made from rubber or plastics. The applicable subheading for Style name Moriah 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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