The tariff classification of a woman's rubber/plastic shoe from China
Issued September 9, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6402.99.30
Headings: 6402
Product description
You have submitted a sample of a woman's slip-on shoe which
CBP rationale
The applicable subheading for the shoe will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastic, not covering the ankle, having uppers of which not over not over 90% of the external surface area is rubber or plastic, footwear with open toes or heels.
Full text
NY B88992 September 9, 1997 CLA-2-64:RR:NC:TP:347 B88992 CATEGORY: Classification TARIFF NO.: 6402.99.30 Mr. Michael R. Spano Michael R. Spano & Co., Inc. 190 McKee Street Floral Park, N.Y. 11001 RE: The tariff classification of a woman's rubber/plastic shoe from China Dear Mr. Spano: In your letter dated August 25, 1997, on behalf of American Eagle, Div. of Jimlar Corp., you requested a tariff classification ruling. You have submitted a sample of a woman's slip-on shoe which you state has a rubber/plastic upper and outer sole, style #AE4054-1730 a-line. The upper features strips of textile material visibly coated with rubber/plastic and considered rubber/plastic for tariff purposes as enumerated in Note 3(a) to chapter 64, Harmonized Tariff Schedule of the United States (HTS). This upper is held together by a plastic threading woven throughout these rubber/plastic strips. This plastic monofilament threading which is visible throughout the upper has a cross-sectional dimension which is less than 1mm. Therefore, in accordance with Note 1(g) to Section XI, the plastic monofilament would be considered textile material for tariff purposes. As a result, the upper is not over 90% rubber/plastic. The applicable subheading for the shoe will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastic, not covering the ankle, having uppers of which not over not over 90% of the external surface area is rubber or plastic, footwear with open toes or heels. The rate of duty will be 37.5% 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 Richard Foley at 212-466-5890. Sincerely, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division
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