The tariff classification of a woman's shoe from China.
Issued November 29, 1990 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6404.19.35
Headings: 6404
Product description
The submitted sample, style SB-3779, is a woman's slip-on sandal with a plastic faced paperboard insole, a plastic wedge shaped heel platform and a cemented-on, plastic/rubber outer sole. The upper is a single 2 inch wide strap which passes across the foot at the instep and has a predominately textile external surface. This textile surface consists of interwoven, multicolored, flat plastic strips, about 1 millimeter in width, that are worked into a background pattern of woven black textile fibers. In addition, this mostly textile upper is also decorated with a thin, gold colored plastic string (made of plastic foil wrapped tightly around a textile fiber core) which is used to create a repeating pattern of contiguous, 1/4 inch diameter circles all over the upper's surface.
CBP rationale
The applicable subheading for the sandal, style SB-3779, will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials; in which the outer sole's external surface is predominately rubber and/or plastics; which is other than athletic footwear; which is not designed to be a protection against water, oil, or cold or inclement weather; which is of the slip-on type; which does not have a foxing-like band; and which is 10 % or more by weight of rubber and/or plastics.
Full text
NY 857845 Nov. 29, 1990 CLA-2-64:S:N:N3D:346-T 857845 CATEGORY: Classification TARIFF NO.: 6404.19.35 Mr. Leonard Satz Savant Customs Brokers and Freight Forwarders, Inc. 11 Broadway Suite 1068 New York, N.Y. 10004 RE: The tariff classification of a woman's shoe from China. Dear Mr. Satz: In your letter dated November 2, 1990, on behalf of Diesse Shoes, Inc., you requested a tariff classification ruling. The submitted sample, style SB-3779, is a woman's slip-on sandal with a plastic faced paperboard insole, a plastic wedge shaped heel platform and a cemented-on, plastic/rubber outer sole. The upper is a single 2 inch wide strap which passes across the foot at the instep and has a predominately textile external surface. This textile surface consists of interwoven, multicolored, flat plastic strips, about 1 millimeter in width, that are worked into a background pattern of woven black textile fibers. In addition, this mostly textile upper is also decorated with a thin, gold colored plastic string (made of plastic foil wrapped tightly around a textile fiber core) which is used to create a repeating pattern of contiguous, 1/4 inch diameter circles all over the upper's surface. The applicable subheading for the sandal, style SB-3779, will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials; in which the outer sole's external surface is predominately rubber and/or plastics; which is other than athletic footwear; which is not designed to be a protection against water, oil, or cold or inclement weather; which is of the slip-on type; which does not have a foxing-like band; and which is 10 % or more by weight of rubber and/or plastics. The rate of duty will be 37.5 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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