United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2001 NY Rulings > NY G85926 - NY G85978 > NY G85970

Previous Ruling Next Ruling
NY G85970

January 16, 2001

CLA-2-64:RR:NC:TP:347 G85970


TARIFF NO.: 6402.99.18

Ms. Alice Liu
Atico International USA, Inc.
501 South Andrews Avenue
Ft. Lauderdale, FL 33301

RE: The tariff classification of two rubber/plastic sandals from Thailand.

Dear Ms. Liu:

In your letter dated December 20, 2000, you requested a tariff classification ruling.

You have submitted samples of two styles of what you state are men’s EVA sandals, slip-on’s with open toes and open heels. Item #B20D3004 has an upper made up of a rubber/plastic strap going across the instep, and a rubber/plastic outer sole. Item #B20D3006 has a thong-style rubber/plastic upper and a rubber/plastic outer sole. The uppers of both styles are lined with textile material.

The applicable subheading for style #B20D3004 and #B20D3006 will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, having uppers of which over 90% of the external surface area (including accessories and reinforcements such as those mentioned in Note 4(a) to this chapter) is rubber or plastics, not covering the ankle. The rate of duty will be 6% ad valorem.

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 Richard Foley at 212-637-7089.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: