CBP Ruling N328538: The tariff classification of footwear from China

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N3 N328538 (October 24, 2022)

Tariff classification

Headings: 6402

Product description

You have submitted descriptive literature and photographs of item # 64409514BD. The photographs of item # 64409514BD show an open toe/open heel, thong sandal. The “V” shaped strap upper consists of a single molded piece of polyvinyl chloride (PVC) rubber or plastics. The rubber/plastic (PVC) contoured outer sole is molded and has a small heel. The upper is secured to the outer sole with plugs at the end of each strap and thong and penetrating the outer sole. The sandal will be imported in women’s sizes S(5/6), M(7/8), and L(9/10). The F.O.B. value is $3.00 per pair.

CBP rationale

The applicable subheading for the woman’s thong sandal, item # 64409514BD, 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

N328538 October 24, 2022 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Mr. Ted Conlon Fourstar Group USA, Inc. 189 Main St. Milford, MA 01757 RE: The tariff classification of footwear from China Dear Mr. Conlon: In your letter dated September 30, 2022, you requested a tariff classification ruling. You have submitted descriptive literature and photographs of item # 64409514BD. The photographs of item # 64409514BD show an open toe/open heel, thong sandal. The “V” shaped strap upper consists of a single molded piece of polyvinyl chloride (PVC) rubber or plastics. The rubber/plastic (PVC) contoured outer sole is molded and has a small heel. The upper is secured to the outer sole with plugs at the end of each strap and thong and penetrating the outer sole. The sandal will be imported in women’s sizes S(5/6), M(7/8), and L(9/10). The F.O.B. value is $3.00 per pair. The applicable subheading for the woman’s thong sandal, item # 64409514BD, 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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