The tariff classification of footwear from China
Issued January 19, 2018 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6402.99.3171
Headings: 6402
Product description
The submitted sample, identified as 64408850A“Children’s Clog Shoe,” is a child’s, below-the-ankle, closed toe/open heel, clog shoe, with attached heel strap. The external surface area of the upper (ESAU) and outer sole is composed of 100 percent molded plastic. The vamp, medial and lateral sides of the shoe feature vent holes. The heel strap is attached by a rivet on both sides of the upper. As per your email, you provided an F.O.B. value of $1.70 per pair.
CBP rationale
The applicable subheading 64408850A“Children’s Clog Shoe” will be 6402.99.3171, 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 accessories or reinforcements) is rubber or plastics; which does not have a foxing or foxing-like band; which is not protective against water, oil, grease or chemicals or cold or inclement weather; other: other: other: other.
Full text
N293050 January 19, 2018 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6402.99.3171 Ms. Michelle M. Klein Fourstar Group 26840 Fargo Ave., Suite C Bedford Heights, Ohio 44146 RE: The tariff classification of footwear from China Dear Ms. Klein: In your letter dated December 21, 2017, you requested a tariff classification ruling. The submitted sample, identified as 64408850A“Children’s Clog Shoe,” is a child’s, below-the-ankle, closed toe/open heel, clog shoe, with attached heel strap. The external surface area of the upper (ESAU) and outer sole is composed of 100 percent molded plastic. The vamp, medial and lateral sides of the shoe feature vent holes. The heel strap is attached by a rivet on both sides of the upper. As per your email, you provided an F.O.B. value of $1.70 per pair. The applicable subheading 64408850A“Children’s Clog Shoe” will be 6402.99.3171, 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 accessories or reinforcements) is rubber or plastics; which does not have a foxing or foxing-like band; which is not protective against water, oil, grease or chemicals or cold or inclement weather; other: other: other: other. The rate of duty will be 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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