CBP Ruling N307491 — The tariff classification of footwear from China

Tariff classification

Headings: 6402

Product description

Your samples were examined and will be returned. You indicated that the sandal is identified as style #570608 via your email correspondence. The submitted sample, style # 570608, is a woman’s, open toe/open heel, below-the-ankle sandal, with a thong between the first and second toes. The rubber/plastics (EVA) upper and outer sole are molded together and decorated with two rubber/plastics braids and metal ornaments. The accessories and reinforcements are attached to the upper by several rivets. The addition of the attached ornamentation precludes the sandal from classification as footwear molded in one piece. The molded, contour-shaped outer sole, is approximately 0.5 inches thick at the forefoot and approximately 1 ½ inches tall at the heel. You provided an F.O.B. value of $4.40 per pair.

CBP rationale

The applicable subheading for style #570608 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

N307491 December 3, 2019 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Mr. Adam M. Gustafson DSV Air & Sea 1295 Northland Drive Mendota Heights, Minnesota 55120 RE: The tariff classification of footwear from China Dear Mr. Gustafson: In your letter dated November 8, 2019, you requested a tariff classification ruling on behalf of your client Minnetonka Moccasins. Your samples were examined and will be returned. You indicated that the sandal is identified as style #570608 via your email correspondence. The submitted sample, style # 570608, is a woman’s, open toe/open heel, below-the-ankle sandal, with a thong between the first and second toes. The rubber/plastics (EVA) upper and outer sole are molded together and decorated with two rubber/plastics braids and metal ornaments. The accessories and reinforcements are attached to the upper by several rivets. The addition of the attached ornamentation precludes the sandal from classification as footwear molded in one piece. The molded, contour-shaped outer sole, is approximately 0.5 inches thick at the forefoot and approximately 1 ½ inches tall at the heel. You provided an F.O.B. value of $4.40 per pair. The applicable subheading for style #570608 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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