CBP Ruling N310744 — The tariff classification of footwear from Vietnam

Tariff classification

Headings: 6403

Product description

You have submitted two samples identified as Article 93316, 965884 Men Footbed Sandals, black, and Article 93542, 965884, Men Footbed Sandals, beige. Descriptive literature and a laboratory analysis report were also submitted. You confirm via email the country of origin is Vietnam. Article 93316, 965884 Men Footbed Sandals, black, and Article 93542, 965884, Men Footbed Sandals, beige, are open-toe/open-heel, below-the-ankle, slip-on sandals. The uppers consist of two wide leather straps that are coated with a thin layer of plastic. Leather is considered the constituent material of the uppers. Each wide strap has a buckle closure on top of the foot. The contoured midsoles are made of cork. There are no foxing-like bands. The outer soles are made of rubber or plastics. The F.O.B. value is $4.36 per pair.

CBP rationale

The applicable subheading for Article 93316, 965884 Men Footbed Sandals, black, and Article 93542, 965884, Men Footbed Sandals, beige, will be 6403.99.6075 Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: with outer soles of rubber or plastics; not covering the ankle; other: not welt footwear; for other persons: valued over $2.

Full text

N310744 April 14, 2020 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6403.99.6075 Mr. Mark Hahn ISA-TRAESKO GmbH Oderstraße 9 24539 Neumünster Germany RE: The tariff classification of footwear from Vietnam Dear Mr. Hahn: In your submission dated March 17, 2020, you requested a tariff classification ruling. You have submitted two samples identified as Article 93316, 965884 Men Footbed Sandals, black, and Article 93542, 965884, Men Footbed Sandals, beige. Descriptive literature and a laboratory analysis report were also submitted. You confirm via email the country of origin is Vietnam. Article 93316, 965884 Men Footbed Sandals, black, and Article 93542, 965884, Men Footbed Sandals, beige, are open-toe/open-heel, below-the-ankle, slip-on sandals. The uppers consist of two wide leather straps that are coated with a thin layer of plastic. Leather is considered the constituent material of the uppers. Each wide strap has a buckle closure on top of the foot. The contoured midsoles are made of cork. There are no foxing-like bands. The outer soles are made of rubber or plastics. The F.O.B. value is $4.36 per pair. The applicable subheading for Article 93316, 965884 Men Footbed Sandals, black, and Article 93542, 965884, Men Footbed Sandals, beige, will be 6403.99.6075 Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: with outer soles of rubber or plastics; not covering the ankle; other: not welt footwear; for other persons: valued over $2.50/pair: other: other: for women: other. The rate of duty will be 10 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 →