CBP Ruling N302699: The tariff classification of footwear from China

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N3 N302699 (February 7, 2019)

Tariff classification

Headings: 6402

Product description

The sample sent for review will be returned. The half-pair sample identified as style # HB-14, 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. Your letter states, “The topline and tongue have a thin piece of molded polyurethane (PU) plastic stitched on.” The collar around the topline, a flap on top of the forefoot to which a plastic label is attached, and a thin bow, appears to be sewn-on leather. The lining and insole are textile and there is no foxing band. In your email, you provided an F.O.B. value of $8.50 per pair.

CBP rationale

The applicable subheading for style HB-14 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 (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other: other: other: for women.

Full text

N302699 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 # HB-14, 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. Your letter states, “The topline and tongue have a thin piece of molded polyurethane (PU) plastic stitched on.” The collar around the topline, a flap on top of the forefoot to which a plastic label is attached, and a thin bow, appears to be sewn-on leather. The lining and insole are textile and there is no foxing band. In your email, you provided an F.O.B. value of $8.50 per pair. The applicable subheading for style HB-14 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 (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other: other: other: for women. 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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