The tariff classification of footwear from China
Issued February 7, 2019 by U.S. Customs and Border Protection.
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 # BF-71 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. There is no foxing or foxing-like band. A small bow made from rubber/plastics is adhered over the toes. The lining and insole are textile. The shoe measures 1 3/8 inches in height at its lowest point and leaves the top and part of the sides of the foot exposed. You have provided an F.O.B. value of $8.00 per pair.
CBP rationale
The applicable subheading for style BF-71 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
N302700 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 # BF-71 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. There is no foxing or foxing-like band. A small bow made from rubber/plastics is adhered over the toes. The lining and insole are textile. The shoe measures 1 3/8 inches in height at its lowest point and leaves the top and part of the sides of the foot exposed. You have provided an F.O.B. value of $8.00 per pair. The applicable subheading for style BF-71 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
More rulings on the same tariff codes
The tariff classification and country of origin of a woman’s mule style footwear
The tariff classification of traction overshoes from China, Vietnam and Korea
The tariff classification of footwear from China
The tariff classification of slip-on footwear from Vietnam
The tariff classification of an espadrille from Vietnam and various footwear from China
The tariff classification of footwear form China
The tariff classification of footwear from Brazil
The tariff classification of footwear from China
The tariff classification of footwear from Taiwan
The tariff classification of footwear from China or Vietnam
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →