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Advance Rulings for Tariff Classification
Product Name
Sandals, plastic
Technical Reference System Number
235197
Description
These women’s exercise sandals are made of EVA (ethyl vinyl acetate). They have a non-slip tread, soft arch support, full length gel inset, toe bar and adjustable buckle.
Analysis and Justification
Heading 64.02 of the Harmonized System covers “other footwear with outer soles and uppers of rubber or plastics”. Classification number 6402.99.90.92 provides for other such footwear for women or girls.
Decision
In accordance with General Interpretative Rule 1 of the Harmonized System, the plastic sandals are classified under classification number 6402.99.90.92 of the Customs Tariff.
