The tariff classification of a woman's sandal from Indonesia.
Issued January 12, 1994 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6404.19.35
Headings: 6404
Product description
The submitted sample is a woman's zori-type sandal with an imitation raffia upper consisting of a double row of braided straps passing over the instep and sewn in a "Y" configuration to a clear vinyl encased thong piece of the same material that fits between the toes. The braided straps which form this sandal's upper are actually composed of three individual sets of three separate crimped and folded together polypropylene strips. The sandal has a thin suede sockliner and an EVA bottom.
CBP rationale
The applicable subheading for the sample described will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper's external surface, not including accessories or reinforcements, is predominately textile; 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, grease or chemicals or cold or inclement weather; which is of the slip-on type; which does not have a foxing or foxing-like band; and which is ten percent or more by weight of rubber and/or plastics.
Full text
NY 893253 January 12, 1994 CLA-2-64:S:N:N8:346-T 893253 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Kathy Quintano Meldisco 933 Macarthur Blvd. Mahwah, NJ 07430 RE: The tariff classification of a woman's sandal from Indonesia. Dear Ms. Quintano: In your letter dated December 14, 1993 you requested a tariff classification ruling. The submitted sample is a woman's zori-type sandal with an imitation raffia upper consisting of a double row of braided straps passing over the instep and sewn in a "Y" configuration to a clear vinyl encased thong piece of the same material that fits between the toes. The braided straps which form this sandal's upper are actually composed of three individual sets of three separate crimped and folded together polypropylene strips. The sandal has a thin suede sockliner and an EVA bottom. You state that the "individual" polypropylene strips of the imitation raffia material used to make the upper, in their apparent "folded and or twisted" condition are "over 5 mm wide". Our measurements indicate that actually, the individual polypropylene strips, which are folded repeatedly along their lengths and crimped, have apparent widths of only about 3 to 4 millimeters. They are, therefore, considered to be man-made fibers in the Harmonized Tariff Schedule and this sandal will be classified as having a textile upper. The applicable subheading for the sample described will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper's external surface, not including accessories or reinforcements, is predominately textile; 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, grease or chemicals or cold or inclement weather; which is of the slip-on type; which does not have a foxing or foxing-like band; and which is ten percent 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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