CBP Ruling N318810 — The tariff classification of footwear from China

Tariff classification

Headings: 6404

Product description

Your submitted sample will be returned as requested. Style C 13287, SKU# 29359 Beach Flip Flop w/Thick Strap is a woman’s, open-toe/open-heel, thong sandal. The “V” shaped upper consists of 100 polyester textile straps. The straps are secured to the flat outer sole between the first and second toes and on the sides of the foot. The ethylene-vinyl acetate rubber/plastics outer sole has a very thin application of non-durable textile material on the surface in contact with the ground. The rubber/plastic components account for more than 10 percent of the total weight of the shoe. You provided an F.O.B. value of $5.12 per pair.

CBP rationale

The applicable subheading for style# C 13287, SKU# 29359 Beach Flip Flop w/Thick Strap will be 6404.19.3760, 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 textile materials: Footwear with outer soles of rubber or plastics: Other: Footwear with open toes or open heels: Other: With uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.

Full text

N318810 May 3, 2021 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.3760 Mr. Greg Fields Vera Bradley Designs 12420 Stonebridge Road Roanoke, IN 46783 RE: The tariff classification of footwear from China Dear Mr. Fields: In your letter dated April 1, 2021, you requested a tariff classification ruling. Your submitted sample will be returned as requested. Style C 13287, SKU# 29359 Beach Flip Flop w/Thick Strap is a woman’s, open-toe/open-heel, thong sandal. The “V” shaped upper consists of 100 polyester textile straps. The straps are secured to the flat outer sole between the first and second toes and on the sides of the foot. The ethylene-vinyl acetate rubber/plastics outer sole has a very thin application of non-durable textile material on the surface in contact with the ground. The rubber/plastic components account for more than 10 percent of the total weight of the shoe. You provided an F.O.B. value of $5.12 per pair. The applicable subheading for style# C 13287, SKU# 29359 Beach Flip Flop w/Thick Strap will be 6404.19.3760, 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 textile materials: Footwear with outer soles of rubber or plastics: Other: Footwear with open toes or open heels: Other: With uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter: Other: For women. The rate of duty will be 12.5 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 the 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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