CBP Ruling B80319 — The tariff classification of footwear from China

Tariff classification

Headings: 6404

Product description

The submitted sample, Style DS03, is a woman's "dance" shoe, with a below-the-ankle canvas textile upper, a textile tongue, a four eyelet lace closure and a cemented and stitched-on two piece molded rubber/plastic bottom, which consists of a front outer sole section, a textile midfoot arch and a molded rubber/plastic platform-type heel section.

CBP rationale

The applicable subheading for this dance shoe will be 6404.19.80, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials (note 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 not "athletic" footwear; in which the upper's external surface is still 50% or less leather even after every leather accessory or reinforcement present is included as part of the upper's external surface; which is not designed to be a protection against water, oil, or cold or inclement weather; which has neither open toes nor open heels and is not a slip-on; and which is valued over $6.

Full text

NY B80319 December 18, 1996 CLA-2-64:RR:NC:3:346 B80319 CATEGORY: Classification TARIFF NO.: 6404.19.80 Mr. Charles G. Hartill Charles G. Hartill, LCHB 147-27, 175 St. Jamaica, NY 11434 RE: The tariff classification of footwear from China Dear Mr. Hartill: In your letter dated December 10, 1996, on behalf of Ballet Makers Inc., you requested a tariff classification ruling. The submitted sample, Style DS03, is a woman's "dance" shoe, with a below-the-ankle canvas textile upper, a textile tongue, a four eyelet lace closure and a cemented and stitched-on two piece molded rubber/plastic bottom, which consists of a front outer sole section, a textile midfoot arch and a molded rubber/plastic platform-type heel section. You state that this shoe is valued at $8.45 per pair in adult sizes and at $8.00 per pair in children's sizes. The applicable subheading for this dance shoe will be 6404.19.80, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials (note 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 not "athletic" footwear; in which the upper's external surface is still 50% or less leather even after every leather accessory or reinforcement present is included as part of the upper's external surface; which is not designed to be a protection against water, oil, or cold or inclement weather; which has neither open toes nor open heels and is not a slip-on; and which is valued over $6.50, but not over $12.00 per pair. The rate of duty will be $.90 per pair plus 20 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 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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