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NY L89802

February 3, 2006

CLA-2-64:RR:NC:SP:247 L89802


TARIFF NO.: 6402.99.18

Ms. Donna Marie Rudkoski
Patrick Powers Custom Brokers, Inc.
27 Blake Avenue
Lynbrook, NY 11563

RE: The tariff classification of footwear from China

Dear Ms. Rudkoski:

In your letter dated January 12, 2206, on behalf of TCK Designs, you requested a tariff classification ruling.

The submitted sample, identified as Style #4033A, is a women’s open-toe, open-heel slip-on sandal that has a one-piece molded rubber/plastic upper with “V” configured straps and a toe-thong. The upper straps are secured into a rubber/plastic outer sole by plugs. The sandal also has a separate, foam rubber padded and leather faced footbed insole and a round, 2-inch diameter jewel-like ornament covered with, you state, plastic stones. The jewel-like ornament, which is attached to the upper only at its center point, is considered a ”loosely attached appurtenance” for footwear classification purposes and is excluded from all upper external surface area measurements.

The applicable subheading for the sandal, identified as Style #4033A, will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which both the upper's and outer sole's external surface is predominately rubber and/or plastics; which does not cover the ankle; in which the upper's external surface area measures over 90% rubber and/or plastics (including any accessories or reinforcements); which does not have a foxing or a foxing-like band applied or molded at the sole and overlapping the upper; and which is not designed to be a protection against water, oil, or cold or inclement weather. The rate of duty will be 6% 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 http://www.usitc.gov/tata/hts/.

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 646-733-3042.


Robert B. Swierupski

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