860354 86 Ruling Active

The tariff classification of a woman's beaded shoe fromChina. Dear Mr. Savant: In your letter dated February 8, 1991, on behalf of yourclient Diesse Shoes, Inc., you requested a classification ruling. The submitted sample, no style number indicated, is awoman's casual, four eyelet, Bal, lace up shoe. The shoe is ofthe slip-on type with two rows of glass beads going around thetopline, and an upper that has an external surface area which ispredominately of a textile fabric, entirely covered with plasticdiscs with hand-sewn glass beads attached to the center of eachdisc. It also has a cemented-on, unit molded rubber/plasticbottom. We consider this shoe to have a foxing-like band.

Issued February 28, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6402.99.80

Headings: 6402

Product description

The submitted sample, no style number indicated, is a woman's casual, four eyelet, Bal, lace up shoe. The shoe is of the slip-on type with two rows of glass beads going around the topline, and an upper that has an external surface area which is predominately of a textile fabric, entirely covered with plastic discs with hand-sewn glass beads attached to the center of each disc. It also has a cemented-on, unit molded rubber/plastic bottom. We consider this shoe to have a foxing-like band. A laboratory analysis of the subject shoe has revealed that the beads attached to the plastic discs on the upper are glass. For the purposes of classification, we consider these beads to be accessories and reinforcements. We note, per a telephone conversation with your office on February 26, 1991, you have stated that the subject shoe is valued at $8.50 per pair. We also note that the submitted sample is not marked with the country of origin. Therefore, if imported as is, the shoe submitted will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the slipper would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit".

CBP rationale

The applicable subheading for the submitted sample, will be 6402.99.80, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately rubber and/or plastics (note that an accessory or reinforcement stitched on top of another material is not part of the upper's external surface but the material hidden underneath is); in which the outer sole's external surface is predominately rubber and/or plastics; which is other than "sports footwear"; which does not have a protective metal toe-cap; in which the top of the upper is below the top of the ankle bone; which is not designed to be a protection against water, oil, or cold or inclement weather; which has a foxing-like band; and which, you have stated, is valued over $6.

Full text

NY 860354 February 28, 1991 CLA-2-64:S:N:N3D:347 M 860354 CATEGORY: Classification TARIFF NO.: 6402.99.80 Mr. Leonard Satz Savant Customs Brokers & Forwarders, Inc. 11 Broadway, Suite 1068 New York, New York 10004 RE: The tariff classification of a woman's beaded shoe from China. Dear Mr. Savant: In your letter dated February 8, 1991, on behalf of your client Diesse Shoes, Inc., you requested a classification ruling. The submitted sample, no style number indicated, is a woman's casual, four eyelet, Bal, lace up shoe. The shoe is of the slip-on type with two rows of glass beads going around the topline, and an upper that has an external surface area which is predominately of a textile fabric, entirely covered with plastic discs with hand-sewn glass beads attached to the center of each disc. It also has a cemented-on, unit molded rubber/plastic bottom. We consider this shoe to have a foxing-like band. A laboratory analysis of the subject shoe has revealed that the beads attached to the plastic discs on the upper are glass. For the purposes of classification, we consider these beads to be accessories and reinforcements. We note, per a telephone conversation with your office on February 26, 1991, you have stated that the subject shoe is valued at $8.50 per pair. We also note that the submitted sample is not marked with the country of origin. Therefore, if imported as is, the shoe submitted will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the slipper would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit". The applicable subheading for the submitted sample, will be 6402.99.80, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately rubber and/or plastics (note that an accessory or reinforcement stitched on top of another material is not part of the upper's external surface but the material hidden underneath is); in which the outer sole's external surface is predominately rubber and/or plastics; which is other than "sports footwear"; which does not have a protective metal toe-cap; in which the top of the upper is below the top of the ankle bone; which is not designed to be a protection against water, oil, or cold or inclement weather; which has a foxing-like band; and which, you have stated, is valued over $6.50 but not over $12.00 per pair. The duty rate will be 90 cents per pair plus 20 percent ad valorem. This ruling is being issued under the provisions of Section l77 of the Customs Regulations (l9 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 

View original on CBP CROSS →

More rulings on the same tariff codes

H237647 December 27, 2016

Revocation of NY N219385; Classification of footwear from China

N189275 November 18, 2011

The tariff classification of footwear from China

N184395 October 13, 2011

The tariff classification of footwear from China

N163535 June 1, 2011

The tariff classification of footwear from China

N140280 January 20, 2011

The tariff classification of footwear from China

N106084 June 8, 2010

The tariff classification of footwear from Indonesia

M87741 November 13, 2006

The tariff classification of footwear from China

L82735 March 18, 2005

The tariff classification of footwear from China

967128 January 18, 2005

Modification of NY J87067, dated August 22, 2003; Classification of boy’s athletic footwear Dear Ms. Kittel: This letter is in response to your request of April 7, 2004, for reconsideration of New York Ruling Letter (NY) J87067, dated August 22, 2003, as it pertains to the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of boy’s athletic footwear from China. The footwear was classified in subheading 6402.99.80, HTSUSA, which provides for "footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not "sports footwear"; which does not cover the ankle; in which the upper’s external surface area measures over 90% rubber or plastics (including any accessories or reinforcements); which has a foxing or foxing-like band; which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued over $6.50, but not over $12.00 per pair." The determinati

L80460 November 22, 2004

The tariff classification of footwear from China

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →