The tariff classification of a woman's slip-on shoe from China
Issued February 26, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6404.19.35
Headings: 6404
Product description
The submitted sample, style# F97529, consists primarily of a one piece non-woven textile upper which will cover the toes and instep of the wearer and which is joined by a single vertical stitch line at the back of the heel. This shoe is of the slip-on type, with a plastic inside padded collar and an externally sewn-on, one half inch wide decorative textile topline edging tape. At its lowest point at the back of the heel, the top edge of the upper is about three quarters of an inch above the surface of the uncompressed socklining. We consider this shoe to have an open heel. It also has a rubber/plastic bottom of simultaneous injection construction.
CBP rationale
The applicable subheading for this shoe will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile; in which the outer sole's external surface is predominately rubber and/or plastics; which is not "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; and which is 10% or more by weight of rubber and/or plastics.
Full text
NY B82445 February 26, 1997 CLA-2-64:RR:NC:TA:346 B82445 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Ginger Caby Shoeware Ltd. 19 Flemings St. Park Hills, MO.63601 RE: The tariff classification of a woman's slip-on shoe from China Dear Ms. Caby: In your letter dated February 18, 1997, you requested a tariff classification ruling. The submitted sample, style# F97529, consists primarily of a one piece non-woven textile upper which will cover the toes and instep of the wearer and which is joined by a single vertical stitch line at the back of the heel. This shoe is of the slip-on type, with a plastic inside padded collar and an externally sewn-on, one half inch wide decorative textile topline edging tape. At its lowest point at the back of the heel, the top edge of the upper is about three quarters of an inch above the surface of the uncompressed socklining. We consider this shoe to have an open heel. It also has a rubber/plastic bottom of simultaneous injection construction. The applicable subheading for this shoe will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile; in which the outer sole's external surface is predominately rubber and/or plastics; which is not "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; and which is 10% 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 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, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division
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