CBP Ruling 889270 — The tariff classification of a woman's raffia shoe from China.

Tariff classification

Headings: 6405

Product description

The submitted sample, Style # 5158, which you describe as "natural raffia footwear", is a woman's open-toe, open heel shoe, with a wedge shaped platform bottom and a cemented-on, rubber/plastic outer sole and heel lift. From an examination of the sample, it is clear that the external upper material is not of vegetable fibers which have been spun to become a textile material. It is clearly made up of very thin layers of a "sheet material" which has been repeatedly folded over upon itself. From your description as "natural raffia", we take it that you are, in effect, claiming that this "sheet material" consists of strips cut from palm leaves of trees of the genus Raphia. The folded strips were then "plaited" to form the upper, not technically "woven". If this is not an accurate description of your material, this ruling is not valid.

CBP rationale

The applicable subheading for this shoe, Style # 5158, will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately other than leather, composition leather, textile materials, or rubber and/or plastic; in which there is a line of demarcation between the sole and the upper; and which is not disposable footwear designed for one time use.

Full text

NY 889270 September 14, 1993 CLA-2-64:S:N8:346-T 889270 CATEGORY: Classification TARIFF NO.: 6405.90.9000 Mr. Leonard Satz Savant Customs Brokers Inc. 11 Broadway, Suite 1068 New York, N.Y. 10004 RE: The tariff classification of a woman's raffia shoe from China. Dear Mr. Satz: In your letter dated August 12, l993, on behalf of Carrini Inc., you requested a tariff classification ruling. The submitted sample, Style # 5158, which you describe as "natural raffia footwear", is a woman's open-toe, open heel shoe, with a wedge shaped platform bottom and a cemented-on, rubber/plastic outer sole and heel lift. From an examination of the sample, it is clear that the external upper material is not of vegetable fibers which have been spun to become a textile material. It is clearly made up of very thin layers of a "sheet material" which has been repeatedly folded over upon itself. From your description as "natural raffia", we take it that you are, in effect, claiming that this "sheet material" consists of strips cut from palm leaves of trees of the genus Raphia. The folded strips were then "plaited" to form the upper, not technically "woven". If this is not an accurate description of your material, this ruling is not valid. The applicable subheading for this shoe, Style # 5158, will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately other than leather, composition leather, textile materials, or rubber and/or plastic; in which there is a line of demarcation between the sole and the upper; and which is not disposable footwear designed for one time use. The rate of duty will be 12.5 percent ad valorem. 2 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

View original on CBP CROSS →