CBP Ruling A86109: The tariff classification of five shoes from Brazil

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A8 A86109 (August 20, 1996)

Tariff classification

Headings: 6404

Product description

You submitted five samples. All five are open-toe, open-heel slip-on sandals with rubber soles. The Rider Blue Air, #2345, has a textile upper with plastic overlays. The Rider Active, #2311, has a predominantly textile upper with vinyl reinforcements at the sides. The Rider Cushion Foot Frame, #3808, has a textile upper with an overlapping rubber sole. The Rider Monique Sandal, #946A, has a Y-shape textile upper and the Fancy VI, #2341, has a textile upper with vinyl overlay that buckles across the front of the shoe. All of the soles overlap the upper, except the Rider Monique, less than 40 percent circumference of the shoe.

CBP rationale

The applicable subheading for the five shoes will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface area is predominately textile materials (noting 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 athletic footwear; which is not designed to be a protection against water, oil or cold or inclement weather; which has open toes or open heels; which does not have a foxing-like band; and which is 10% or more by weight of rubber and/or plastics.

Full text

PD A86109 August 20, 1996 CLA-2-64-NO:CO:FNIS D09 CATEGORY : Classification TARIFF NO.: 6404.19.35 Angelo Daros Vice President Grendha Shoes Corporation 9535 Satellite Blvd., Suite 120 Orlando, FL 32837-8451 RE: The tariff classification of five shoes from Brazil Dear Mr. Daros: In your letter dated August 7, 1996, you requested a tariff classification ruling. You submitted five samples. All five are open-toe, open-heel slip-on sandals with rubber soles. The Rider Blue Air, #2345, has a textile upper with plastic overlays. The Rider Active, #2311, has a predominantly textile upper with vinyl reinforcements at the sides. The Rider Cushion Foot Frame, #3808, has a textile upper with an overlapping rubber sole. The Rider Monique Sandal, #946A, has a Y-shape textile upper and the Fancy VI, #2341, has a textile upper with vinyl overlay that buckles across the front of the shoe. All of the soles overlap the upper, except the Rider Monique, less than 40 percent circumference of the shoe. The applicable subheading for the five shoes will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface area is predominately textile materials (noting 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 athletic footwear; which is not designed to be a protection against water, oil or cold or inclement weather; which has open toes or open heels; which does not have a foxing-like band; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5%. 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. Sincerely, Garland J. Ruiz Acting Port Director New Orleans, LA

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