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The tariff classification of footwear from China.
Issued May 24, 1996 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardA8 A83848 (May 24, 1996)
Tariff classification
HTS codes: 6404.20.40
Headings: 6404
Product description
The submitted sample, identified as "Pattern Cameo", is a woman's closed toe, closed heel, slip-on dress shoe, with a textile upper, a 1 1/2 inch high 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 43%, leather is 16% and "Other Materials" is 41%. For the purposes of this ruling, we will assume your measurements 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 the shoe 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 A83848 May 24, 1996 CLA-2-64:RR:NC:TP:346 A83848 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 May 14, 1996 you requested a tariff classification ruling. The submitted sample, identified as "Pattern Cameo", is a woman's closed toe, closed heel, slip-on dress shoe, with a textile upper, a 1 1/2 inch high 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 43%, leather is 16% and "Other Materials" is 41%. For the purposes of this ruling, we will assume your measurements 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 the shoe 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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