The tariff classification of footwear from Malaysia
Issued July 8, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6404.19.3560
Headings: 6404
Product description
The submitted sample, Article #90100, is a pair of women's light weight slipper shoes, with an open mesh, stretch knit nylon textile upper, an elasticized topline and a 1/8 inch thick, stitched-on rubber/plastic outer sole. Its plastic retail packaging indicates that this soft mesh-top shoe is washable and can be used for travel, shower, the beach or pool.
CBP rationale
The applicable subheading for the woman's slipper described above will be 6404.19.3560, 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 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; in which the upper's external surface is still 50% or less leather even after every leather accessory and reinforcement present is included as part of the upper's external surface; which is of the slip-on type; which lacks a foxing-like band almost wholly of rubber or plastics; and which is 10% or more by weight of rubber and/or plastics .
Full text
NY B87355 July 8, 1997 CLA-2-64:RR:NC:TA:346 B87355 CATEGORY: Classification TARIFF NO.: 6404.19.3560 Ms.Cecilia Castellanos Western Overseas Corporation P.O. Box 90099 Long Beach, CA 90809-0099 RE: The tariff classification of footwear from Malaysia Dear Ms. Castellanos: In your letter dated June 24, 1997, on behalf of Water Gear Inc., you requested a tariff classification ruling. The submitted sample, Article #90100, is a pair of women's light weight slipper shoes, with an open mesh, stretch knit nylon textile upper, an elasticized topline and a 1/8 inch thick, stitched-on rubber/plastic outer sole. Its plastic retail packaging indicates that this soft mesh-top shoe is washable and can be used for travel, shower, the beach or pool. The applicable subheading for the woman's slipper described above will be 6404.19.3560, 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 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; in which the upper's external surface is still 50% or less leather even after every leather accessory and reinforcement present is included as part of the upper's external surface; which is of the slip-on type; which lacks a foxing-like band almost wholly of rubber or plastics; and which is 10% or more by weight of rubber and/or plastics . The rate of duty will be 37.5 percent ad valorem. We are returning the sample as you requested. 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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