CBP Ruling C83808 — The tariff classification of footwear from Spain

Tariff classification

Headings: 6404

Product description

The submitted sample, your item number 020-2970, is a woman's open toe, open heel, slip-on "Espadrille Thong" shoe with a cotton canvas upper and a combination jute and rubber bottom. Much of the jute of the sole is covered by a rubber outer sole with substantial window-like cut-outs. You provide a laboratory analysis that was done for this shoe which, we presume, was able to accurately determine that the external surface area of the outer sole is 59.8% rubber and 40.2% jute. Additionally, the "Lab" found that the percentage by weight of all the rubber and plastic components present in this shoe sample totals 4.99%. The actual component material weight breakdown of the imported shoe may be verified by Customs at the time of importation.

CBP rationale

The applicable subheading for this woman's shoe, item # 020-2970, will be 6404.19.2560, 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 has open toes or open heels; which is under 10% by weight of rubber and/or plastics; and in which the upper, by weight, predominately consists of vegetable fibers such as cotton or flax (linings, accessories and reinforcements not included).

Full text

NY C83808 February 2, 1998 CLA-2-64:RR:NC:TA:346 C83808 CATEGORY: Classification TARIFF NO.: 6404.19.2560 Ms. Kathy Brennan Eddie Bauer, Inc. P.O. Box 97000 Redmond, WA 98073-9700 RE: The tariff classification of footwear from Spain Dear Ms. Brennan: In your letter dated January 20, 1998 you requested a tariff classification ruling. The submitted sample, your item number 020-2970, is a woman's open toe, open heel, slip-on "Espadrille Thong" shoe with a cotton canvas upper and a combination jute and rubber bottom. Much of the jute of the sole is covered by a rubber outer sole with substantial window-like cut-outs. You provide a laboratory analysis that was done for this shoe which, we presume, was able to accurately determine that the external surface area of the outer sole is 59.8% rubber and 40.2% jute. Additionally, the "Lab" found that the percentage by weight of all the rubber and plastic components present in this shoe sample totals 4.99%. The actual component material weight breakdown of the imported shoe may be verified by Customs at the time of importation. The applicable subheading for this woman's shoe, item # 020-2970, will be 6404.19.2560, 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 has open toes or open heels; which is under 10% by weight of rubber and/or plastics; and in which the upper, by weight, predominately consists of vegetable fibers such as cotton or flax (linings, accessories and reinforcements not included). The rate of duty will be 7.5 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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