CBP Ruling B89164 — The tariff classification of footwear from Italy

Tariff classification

Headings: 6404

Product description

The submitted sample, style "Naomi", is a woman's open toe, open heel, slip-on, platform sandal, with an upper composed of imitation raffia strips, presumably of polypropylene plastic, interwoven with rows of textile yarn. Our measurements indicate that the individual synthetic raffia strips, which are folded repeatedly along their lengths and crimped, have apparent widths ranging between approximately 3 and 4 millimeters. They are, therefore, considered to be man-made fibers in the Harmonized Tariff Schedules and so this sandal will be classified as having a textile upper. The sandal also has a wedge shape, molded rubber/plastic platform bottom, approximately 1 1/4 inch high at the toe and 2 inches high at the heel.

CBP rationale

The applicable subheading for this platform sandal 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 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 has open toes or open heels; and which is 10% or more by weight of rubber and/or plastics.

Full text

NY B89164 September 10, 1997 CLA-2-64:RR:NC:TA:346 B89164 CATEGORY: Classification TARIFF NO.: 6404.19.35 Mr. Michael R. Spano Michael R. Spano & Co., Inc. 190 McKee St. Floral Park, NY 11001 RE: The tariff classification of footwear from Italy Dear Mr. Spano: In your letter dated September 2, 1997, on behalf of Pentland USA Inc., you requested a tariff classification ruling. The submitted sample, style "Naomi", is a woman's open toe, open heel, slip-on, platform sandal, with an upper composed of imitation raffia strips, presumably of polypropylene plastic, interwoven with rows of textile yarn. Our measurements indicate that the individual synthetic raffia strips, which are folded repeatedly along their lengths and crimped, have apparent widths ranging between approximately 3 and 4 millimeters. They are, therefore, considered to be man-made fibers in the Harmonized Tariff Schedules and so this sandal will be classified as having a textile upper. The sandal also has a wedge shape, molded rubber/plastic platform bottom, approximately 1 1/4 inch high at the toe and 2 inches high at the heel. The applicable subheading for this platform sandal 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 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 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 % 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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