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The tariff classification of footwear from China
Issued December 2, 2021 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N322665 (December 2, 2021)
Tariff classification
HTS codes: 6402.99.3165
Headings: 6402
Product description
You have submitted descriptive literature and a woman’s pink sandal. Your sample will be returned. The sample of footwear style “Halo” is a woman’s, open-toe/open-heel, below-the-ankle, slide sandal. The external surface area of the upper consists of 100 percent rubber/plastic. The upper and outer sole were molded separately and joined. The chunk heel measures approximately 2 ¼ inches tall. The rubber/plastics outer sole has leather fibers flocked onto the surface area in contact with the ground. The flocking on the external surface of the outer sole is microns thin and does not have the character of composition leather or leather. It should be treated as a “similar attachment” described in Note 4(a) to Chapter 64 of the Harmonized Tariff Schedule of the United States (HTSUS) and disregarded for tariff purposes pursuant to Note 4(b) to Chapter 64, HTSUS, and General Explanatory Note (C) to Chapter 64, HTSUS.
CBP rationale
The applicable subheading for footwear style “Halo” will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other 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 such as those mentioned in note 4(a) to this chapter) 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: other.
Full text
N322665 December 2, 2021 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Ms. Tina Fang Steve Madden, Ltd. 52-16 Barnett Avenue Long Island City, NY 11104 RE: The tariff classification of footwear from China Dear Ms. Fang: In your letter dated November 3, 2021, you requested a tariff classification ruling. You have submitted descriptive literature and a woman’s pink sandal. Your sample will be returned. The sample of footwear style “Halo” is a woman’s, open-toe/open-heel, below-the-ankle, slide sandal. The external surface area of the upper consists of 100 percent rubber/plastic. The upper and outer sole were molded separately and joined. The chunk heel measures approximately 2 ¼ inches tall. The rubber/plastics outer sole has leather fibers flocked onto the surface area in contact with the ground. The flocking on the external surface of the outer sole is microns thin and does not have the character of composition leather or leather. It should be treated as a “similar attachment” described in Note 4(a) to Chapter 64 of the Harmonized Tariff Schedule of the United States (HTSUS) and disregarded for tariff purposes pursuant to Note 4(b) to Chapter 64, HTSUS, and General Explanatory Note (C) to Chapter 64, HTSUS. The applicable subheading for footwear style “Halo” will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other 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 such as those mentioned in note 4(a) to this chapter) 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: other. The rate is 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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