CBP Ruling B86291 — The tariff classification of footwear from China

Tariff classification

Headings: 6404

Product description

The submitted sample, identified as your "pattern FB860", is a moccasin style house slipper. It has a predominately textile upper with a sewn-on, 3/4 inch wide suede leather topline collar, a man-made textile fleece lining, a rawhide lace tied in a bow at the instep and a sewn-on suede leather outer sole. You provide component weight breakdown percentage figures for this shoe, indicating that the rubber/plastic component part, a foam rubber insole, accounts for 6.81 grams, or 6.20 percent of the shoe's total weight. You also indicate that the total weight of the "Textiles" in the shoe is 56.55 grams, or 51.49 percent. 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 house slipper 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 (note that an accessory or reinforcement 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 leather or composition leather; which is, by weight, under 10% of rubber and plastics; and which is, we presume, valued over $2.

Full text

NY B86291 June 26, 1997 CLA-2-64:RR:NC:TA:346 B86291 CATEGORY: Classification TARIFF NO.: 6404.20.40 Ms. Mary Berry Polo International 2501 Perimeter Place Drive Nashville, TN 37214 RE: The tariff classification of footwear from China Dear Ms. Berry: In your letter dated June 6, 1997 you requested a tariff classification ruling. The submitted sample, identified as your "pattern FB860", is a moccasin style house slipper. It has a predominately textile upper with a sewn-on, 3/4 inch wide suede leather topline collar, a man-made textile fleece lining, a rawhide lace tied in a bow at the instep and a sewn-on suede leather outer sole. You provide component weight breakdown percentage figures for this shoe, indicating that the rubber/plastic component part, a foam rubber insole, accounts for 6.81 grams, or 6.20 percent of the shoe's total weight. You also indicate that the total weight of the "Textiles" in the shoe is 56.55 grams, or 51.49 percent. 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 house slipper 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 (note that an accessory or reinforcement 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 leather or composition leather; which is, by weight, under 10% of 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, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division

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