CBP Ruling A81325 — The tariff classification of footwear from China.

Tariff classification

Headings: 6404

Product description

The two submitted samples, identified as "Pattern MAE-3" and "Pattern TOUCH III", are described as follows: Pattern MAE-3 - A woman's slip-on dress shoe, with a textile upper, a one inch high platform-type heel and a leather outer sole. You provide component weight breakdown percentage figures for this shoe, indicating that the weight of the textile, rubber and plastic components is 42%, leather is 17% and "other materials" is 41%. Pattern TOUCH III- A woman's closed toe, open heel, sling-back fashion shoe, with a 2 1/2 inch high heel, a textile upper and a leather outer sole. You provide component weight breakdown percentage figures for this shoe, indicating that the weight of the textile, rubber and plastic components is 41%, leather is 24% and "other materials" is 35%. For the purposes of this ruling, we will assume the measurements you provide, for both these shoes, to be correct. However, the accuracy of these component weight breakdown figures will be subject to verification at the time of actual importation by Customs at the ports of entry.

CBP rationale

The applicable subheading for both shoes, as described above, will be 6404.20.40, 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 leather or composition leather; which is, by weight, not over 50% as a total of textile materials, rubber and plastics; and which is, we presume, valued over $2.

Full text

NY A81325 April 11, 1996 CLA-2-64:RR:NC:TP:346 A81325 CATEGORY: Classification TARIFF NO.: 6404.20.40 Ms. Jane A. Sheridan Pagoda 8300 Maryland Ave. St. Louis, MO 63105 RE: The tariff classification of footwear from China. Dear Ms. Sheridan: In your letter dated March 14, 1996 you requested a tariff classification ruling. The two submitted samples, identified as "Pattern MAE-3" and "Pattern TOUCH III", are described as follows: Pattern MAE-3 - A woman's slip-on dress shoe, with a textile upper, a one inch high platform-type heel and a leather outer sole. You provide component weight breakdown percentage figures for this shoe, indicating that the weight of the textile, rubber and plastic components is 42%, leather is 17% and "other materials" is 41%. Pattern TOUCH III- A woman's closed toe, open heel, sling-back fashion shoe, with a 2 1/2 inch high heel, a textile upper and a leather outer sole. You provide component weight breakdown percentage figures for this shoe, indicating that the weight of the textile, rubber and plastic components is 41%, leather is 24% and "other materials" is 35%. For the purposes of this ruling, we will assume the measurements you provide, for both these shoes, to be correct. However, the accuracy of these component weight breakdown figures will be subject to verification at the time of actual importation by Customs at the ports of entry. The applicable subheading for both shoes, as described above, will be 6404.20.40, 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 leather or composition leather; which is, by weight, not over 50% as a total of textile materials, rubber and plastics; and which is, we presume, valued over $2.50 per pair. The rate of duty will be 10 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist James Sheridan at 212-466-5889. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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