CBP Ruling C81178 — The tariff classification of footwear from China

Tariff classification

Headings: 6404

Product description

The submitted sample, style # F5506, is a woman's slip-on shoe with an upper consisting primarily of one piece of fabric, which will cover the toes and the instep of the wearer and which is joined by a single vertical stitch line at the back of the heel. It has a plastic inside padded collar and an injection molded rubber/plastic bottom. 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.

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 C81178 November 7, 1997 CLA-2-64:RR:NC:TA:346 C81178 CATEGORY: Classification TARIFF NO.: 6404.19.35 Mr. H. Kandari Fritz Co., Inc. 9800 La Cienega Blvd. Inglewood, CA 90009 RE: The tariff classification of footwear from China Dear Mr.Kandari: In your letter dated October 27, 1997, on behalf of Dynasty Footwear LTD, you requested a tariff classification ruling. The submitted sample, style # F5506, is a woman's slip-on shoe with an upper consisting primarily of one piece of fabric, which will cover the toes and the instep of the wearer and which is joined by a single vertical stitch line at the back of the heel. It has a plastic inside padded collar and an injection molded rubber/plastic bottom. 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 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. 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, Robert B. Swierupski Director, National Commodity Specialist Division

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