CBP Ruling N295354 — The tariff classification of footwear from China

Tariff classification

Headings: 6402

Product description

The submitted electronic photograph shows a sample of style Master Grip, a unisex, closed toe/open heel, below-the-ankle overshoe. The rubber or plastics upper has large vent holes along the lateral and medial sides of the shoe and covers the front half of the underfoot. There is a riveted–on adjustable rubber/plastics strap with a hook and loop closure around the heel. The rubber/plastics outer sole has four small steel spikes for traction. You suggest classification of 6402.99.2790, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics other: sandals and similar footwear of plastics, produced in one-piece by molding:

CBP rationale

The applicable subheading for style name Master Grip, will be 6402.99.3165, 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

N295354 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 electronic letter dated March 20, 2018, you requested a tariff classification ruling. The submitted electronic photograph shows a sample of style Master Grip, a unisex, closed toe/open heel, below-the-ankle overshoe. The rubber or plastics upper has large vent holes along the lateral and medial sides of the shoe and covers the front half of the underfoot. There is a riveted–on adjustable rubber/plastics strap with a hook and loop closure around the heel. The rubber/plastics outer sole has four small steel spikes for traction. You suggest classification of 6402.99.2790, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics other: sandals and similar footwear of plastics, produced in one-piece by molding: We disagree. These overshoes cannot be considered sandals, nor are they one-piece-molded as they have a riveted-on strap. They will be classified elsewhere. The applicable subheading for style name Master Grip, will be 6402.99.3165, 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

View original on CBP CROSS →