CBP Ruling B89545 — The tariff classification of a slip-on shoe from China

Tariff classification

Headings: 6404

Product description

The submitted sample, pattern #W1386I, is a woman's clog style, open heeled slip-on shoe. It has an upper with an external surface of non-woven textile material which consists primarily of one piece of fabric 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. 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. The shoe also has a plastic inside padded collar, a stitched-on, one half inch wide woven textile topline tape trim and a simultaneously molded, rubber/plastic bottom.

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 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, inter alia, has open heels; and which is 10% or more by weight of rubber and/or plastics.

Full text

NY B89545 September 23, 1997 CLA-2-64:RR:NC:TA:346 B89545 CATEGORY: Classification TARIFF NO.: 6404.19.35 Mr. Ryden Richardson, Jr. Carmichael International Service 533 Glendale Boulevard Los Angeles, CA 90026-5097 RE: The tariff classification of a slip-on shoe from China Dear Mr. Richardson: In your letter dated September 10, 1997, on behalf of Salland Industries Ltd., you requested a tariff classification ruling. The submitted sample, pattern #W1386I, is a woman's clog style, open heeled slip-on shoe. It has an upper with an external surface of non-woven textile material which consists primarily of one piece of fabric 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. 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. The shoe also has a plastic inside padded collar, a stitched-on, one half inch wide woven textile topline tape trim and a simultaneously molded, rubber/plastic bottom. 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 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, inter alia, has 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, Robert B. Swierupski Director, National Commodity Specialist Division

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