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N295353 N2 Ruling Active

The tariff classification of footwear from China

Issued April 18, 2018 by U.S. Customs and Border Protection.

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N2 N295353 (April 18, 2018)

Tariff classification

HTS codes: 6402.99.3165

Headings: 6402

Product description

The submitted electronic photographs show a unisex, open toe/open heel, below-the-ankle rubber/plastic overshoe, identified as City Grip. The front of the overshoe rests over the toe section of the wearer’s shoe, while the large loop-shaped back is pulled around the heel. The rubber/plastics outer sole covers the front half of a shoe and has four small tungsten “spikes” for traction. The overshoe is designed to prevent the wearer from slipping on icy surfaces.

CBP rationale

The applicable subheading for style name City Grip 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

N295353 April 18, 2018 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Mr. Jacques Raboin Tiger Grip 120 Rue Fornier Beauzelle N/A 31700 France RE: The tariff classification of footwear from China Dear Mr. Raboin: In your letter dated March 20, 2018, you requested a tariff classification ruling. The submitted electronic photographs show a unisex, open toe/open heel, below-the-ankle rubber/plastic overshoe, identified as City Grip. The front of the overshoe rests over the toe section of the wearer’s shoe, while the large loop-shaped back is pulled around the heel. The rubber/plastics outer sole covers the front half of a shoe and has four small tungsten “spikes” for traction. The overshoe is designed to prevent the wearer from slipping on icy surfaces. The applicable subheading for style name City Grip 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 ruling, contact National Import Specialist Stacey Kalkines at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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