CBP Ruling D83504 — The tariff classification of footwear from China

Tariff classification

Headings: 6404

Product description

The tariff classification of footwear from China

CBP rationale

a pillow. They are all made with cotton textile uppers, terry linings, paperboard midsoles and split leather outer soles. You have also provided component weight breakdown percentage figures, stating that all the shoes of this grouping of six style #'s are by weight "36.6% Textile, 7.3% Plastic, 21.95% Cardboard and 34.15% Leather" per pair. You also state that the price per pair will be $3.35. For the purposes of this ruling, we will assume your measurements to be 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 the slippers, identified as Style numbers "ICH091-96", 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 valued over $2.50 per pair. The rate of duty will be 10% ad valorem. We are returning the sample as you requested.

Full text

NY D83504 November 3, 1998 CLA-2-64:RR:NC:TA:347 D83504 CATEGORY: Classification TARIFF NO.: 6404.20.40 Ms. Lisa Y. Vega Walt Disney Attractions, Inc. POB 10000 Lake Buena Vista, FL 32830-1000 RE: The tariff classification of footwear from China Dear Ms. Vega: In your letter dated October 6, 1998 you requested a tariff classification ruling. The submitted sample item is called the "Character Plaid" slipper, which falls under your style numbers ICH091-96. Each style type in this grouping of six, you state, is made of the same materials and construction, and varies only by having a different "Disney" character embroidered on it, such as Minnie, Pooh, Tigger or as on the instant sample, #ICH091, Mickey Mouse holding a pillow. They are all made with cotton textile uppers, terry linings, paperboard midsoles and split leather outer soles. You have also provided component weight breakdown percentage figures, stating that all the shoes of this grouping of six style #'s are by weight "36.6% Textile, 7.3% Plastic, 21.95% Cardboard and 34.15% Leather" per pair. You also state that the price per pair will be $3.35. For the purposes of this ruling, we will assume your measurements to be 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 the slippers, identified as Style numbers "ICH091-96", 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 valued over $2.50 per pair. The rate of duty will be 10% 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 Richard Foley at 212-466-5890. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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