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The tariff classification of footwear from China
Issued February 7, 2019 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N302688 (February 7, 2019)
Tariff classification
HTS codes: 6402.99.3165
Headings: 6402
Product description
The sample sent for review will be returned. The half-pair sample identified as style # IN-113 is a woman’s, closed toe/close heel, below-the-ankle, flat, slip-on shoe. The upper and outer sole are made of one-piece molded, vulcanized rubber. The medial and lateral sides of the shoe have areas that leave the sides of the foot exposed to the weather. They are not designed to be waterproof for tariff purposes. The lining and insole are textile. The shoe is molded to give the appearance it has an applied foxing band. You provided an F.O.B. value of $5.50 per pair.
CBP rationale
The applicable subheading for style IN-113 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
N302688 February 7, 2019 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Mr. Arthur Colpack Colpack Design & Consulting 15 Monument Avenue Boston, MA 02129 RE: The tariff classification of footwear from China Dear Mr. Colpack: In your letter dated December 17, 2018, you requested a tariff classification ruling. The sample sent for review will be returned. The half-pair sample identified as style # IN-113 is a woman’s, closed toe/close heel, below-the-ankle, flat, slip-on shoe. The upper and outer sole are made of one-piece molded, vulcanized rubber. The medial and lateral sides of the shoe have areas that leave the sides of the foot exposed to the weather. They are not designed to be waterproof for tariff purposes. The lining and insole are textile. The shoe is molded to give the appearance it has an applied foxing band. You provided an F.O.B. value of $5.50 per pair. The applicable subheading for style IN-113 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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