4 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of footwear from China
Issued February 6, 2018 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N293261 (February 6, 2018)
Tariff classification
HTS codes: 6402.99.3171
Headings: 6402
Product description
An electronic photograph of style #58112QT, a child’s, molded, clog-type shoe, was submitted with your request. The upper and the outer sole are composed of 100 percent rubber/plastics (EVA & PU). The upper has a separately molded heel strap attached with rivets to each side and several large vent holes. It also has a plastic insert, decorated with animated artwork, cemented onto the vamp. A strip of lights, activated when the child takes a step, partially encircles the clog just above the top of the outer sole. The shoe has no foxing or foxing-like band. The F.O.B. value is $7.08 per pair.
CBP rationale
The applicable subheading for style #58112QT will be 6402.99.3171, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and upper 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; not having a foxing or a foxing-like band and not protective against water, oil, grease or chemicals or cold or inclement weather; other: other: other: other.
Full text
N293261 February 6, 2018 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6402.99.3171 Mr. Gregory Watts Skechers USA Inc. 225 S. Sepulveda Blvd. Manhattan Beach, CA 90266 RE: The tariff classification of footwear from China Dear Mr. Watts: In your electronic letter dated January 8, 2018, you requested a tariff classification ruling. An electronic photograph of style #58112QT, a child’s, molded, clog-type shoe, was submitted with your request. The upper and the outer sole are composed of 100 percent rubber/plastics (EVA & PU). The upper has a separately molded heel strap attached with rivets to each side and several large vent holes. It also has a plastic insert, decorated with animated artwork, cemented onto the vamp. A strip of lights, activated when the child takes a step, partially encircles the clog just above the top of the outer sole. The shoe has no foxing or foxing-like band. The F.O.B. value is $7.08 per pair. The applicable subheading for style #58112QT will be 6402.99.3171, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and upper 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; not having a foxing or a foxing-like band and not protective against water, oil, grease or chemicals or cold or inclement weather; other: other: other: 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
More rulings on the same tariff codes
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of flip-flop thong sandal from China
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from China
Follow N293261
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.