CBP Ruling C83777 — The tariff classification of footwear from China

Tariff classification

Headings: 6404

Product description

The three submitted half pair samples, identified as Patterns "Sarah-2", "Sindy-5" and "Sylvia-3", are described as follows: Pattern "Sarah-2" - A woman's closed-toe, closed-back, open side panelled, slip-on dress shoe, with a textile upper, a two inch high pedestal heel and a leather outer sole. You provide component weight breakdown percentage figures for this shoe, indicating that the weight of the textile, rubber and plastic components is 47%, leather is 18% and "Other Materials" is 35%. Pattern "Sindy-5" - A woman's closed-toe, open-back, slip-on dress shoe, with a textile upper that features elasticized spaghetti straps across the instep in combination with a thin heel strap, and which also has a two inch high heel and a leather outer sole. You provide component weight breakdown percentage figures for this shoe, indicating that the weight of the textile, rubber and plastic components is 48%, leather is 23% and "Other Materials" is 29%. Pattern "Sylvia-3" - A woman's closed toe, closed back pump, with a textile fabric upper, a 2 1/2 inch high plastic pedestal heel and a leather outer sole. You provide component weight breakdown percentage figures for this shoe, indicating that the weight of the textile rubber and plastic components is 46%, leather is 16% and "Other Materials" is 38%. For the purposes of this ruling, we will assume the measurements you provide, for all three of these shoes, are correct. However, the accuracy of these component weight breakdown figures will be subject to verification at the time of actual importation by Customs at the ports of entry.

CBP rationale

The applicable subheading for all three of the shoes described above, will be 6404.20.40, 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 leather or composition leather; which is, by weight, not over 50% as a total of textile materials, rubber and plastics; and which is, we presume, valued over $2.

Full text

NY C83777 February 2, 1998 CLA-2-64:RR:NC:TA:346 C83777 CATEGORY: Classification TARIFF NO.: 6404.20.40 Ms. Jane A. Sheridan Pagoda 8300 Maryland Ave. St. Louis, MO 63105 RE: The tariff classification of footwear from China Dear Ms. Sheridan: In your letter dated January 12, 1998 you requested a tariff classification ruling. The three submitted half pair samples, identified as Patterns "Sarah-2", "Sindy-5" and "Sylvia-3", are described as follows: Pattern "Sarah-2" - A woman's closed-toe, closed-back, open side panelled, slip-on dress shoe, with a textile upper, a two inch high pedestal heel and a leather outer sole. You provide component weight breakdown percentage figures for this shoe, indicating that the weight of the textile, rubber and plastic components is 47%, leather is 18% and "Other Materials" is 35%. Pattern "Sindy-5" - A woman's closed-toe, open-back, slip-on dress shoe, with a textile upper that features elasticized spaghetti straps across the instep in combination with a thin heel strap, and which also has a two inch high heel and a leather outer sole. You provide component weight breakdown percentage figures for this shoe, indicating that the weight of the textile, rubber and plastic components is 48%, leather is 23% and "Other Materials" is 29%. Pattern "Sylvia-3" - A woman's closed toe, closed back pump, with a textile fabric upper, a 2 1/2 inch high plastic pedestal heel and a leather outer sole. You provide component weight breakdown percentage figures for this shoe, indicating that the weight of the textile rubber and plastic components is 46%, leather is 16% and "Other Materials" is 38%. For the purposes of this ruling, we will assume the measurements you provide, for all three of these shoes, are correct. However, the accuracy of these component weight breakdown figures will be subject to verification at the time of actual importation by Customs at the ports of entry. The applicable subheading for all three of the shoes described above, will be 6404.20.40, 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 leather or composition leather; which is, by weight, not over 50% as a total of textile materials, rubber and plastics; and which is, we presume, valued over $2.50 per pair. The rate of duty will be 10 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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