The tariff classification of footwear from China
Issued April 20, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6404.19.70, 6404.19.80
Headings: 6404
Product description
The submitted sample, "Pattern #C71611W", is a woman's slip-on, clog type shoe. It has a non-woven textile upper and an injection molded rubber/plastic bottom, which overlaps the upper by at least 1/4 inch or more all around the shoe's perimeter. We consider this shoe to have a foxing-like band. This sample shoe is not marked with the country of origin. However,
CBP rationale
The applicable subheading for this shoe will be 6404.19.70, 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 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; which is, we presume, valued over $3.
Full text
NY C86345 April 20, 1998 CLA-2-64:RR:NC:TA:347 C86345 CATEGORY: Classification TARIFF NO.: 6404.19.70 ; 6404.19.80 Ms. Jane A. Sheridan Pagoda 8300 Maryland Avenue St. Louis , MO 63105 RE: The tariff classification of footwear from China Dear Ms. Sheridan: In your letter dated March 30, 1998 you requested a tariff classification ruling. The submitted sample, "Pattern #C71611W", is a woman's slip-on, clog type shoe. It has a non-woven textile upper and an injection molded rubber/plastic bottom, which overlaps the upper by at least 1/4 inch or more all around the shoe's perimeter. We consider this shoe to have a foxing-like band. This sample shoe is not marked with the country of origin. However, you state that the actual commercial shipments of these shoes will be marked with the country of origin as required by Customs. Additionally, you state in your letter that you are authorized to import footwear bearing the "Mickey Unlimited" trademarks, which are used to prominently adorn this shoe. The applicable subheading for this shoe will be 6404.19.70, 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 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; which is, we presume, valued over $3.00 but not over $6.50 per pair; and which has a foxing-like band. The rate of duty will be $.90 per pair plus 37.5% ad valorem. If this shoe is valued over $6.50 but not over $12.00 per pair, then the applicable subheading will be 6404.19.80, HTS, and the rate of duty will then be $.90 per pair plus 20% 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 Richard Foley at 212-466-5890. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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