CBP Ruling E80427 — The tariff classification of a man’s textile shoe from Italy.

Tariff classification

Headings: 6404

Product description

You have submitted a sample of what you refer to as a man’s fabric upper slip-on shoe, style #8142 “Micro Jordan,” with a closed toe and heel, and a rubber/plastic outer sole. The upper features an elasticized topline cinch which does not function as a closure. The upper of this shoe is made up of a layer of rubber/plastic material which is visible to the naked eye. However, due to a preponderance of textile fibers which are clearly visible on the surface, the external surface area of the upper (ESAU) is predominatly of textile material. In addition, a foxing-like band overlaps the upper by more than 1/4-inch all around the perimeter of the shoe. You also state that the shoes are valued over $30.00 per pair.

CBP rationale

The applicable subheading for style #8142 “Micro Jordan” will be 6404.19.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper external surface area is predominately of textile materials, in which the outer sole’s external surface area is predominately of rubber and/or plastics, which is not “athletic” footwear, which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather, which has neither open toes nor open heels, footwear having a foxing or foxing-like band applied or molded at the sole and overlapping the upper, which is valued over $12.

Full text

NY E80427 April 22, 1999 CLA-2-64:RR:NC:TP:347 E80427 CATEGORY: Classification TARIFF NO.: 6404.19.90 Mr. Michael R. Spano Michael R. Spano & Co. Inc. 190 McKee Street Floral Park, N.Y. 11001 RE: The tariff classification of a man’s textile shoe from Italy. Dear Mr. Spano: In your letter dated April 1, 1999, written on behalf of your client, Kenneth Cole Productions Inc., you requested a tariff classification ruling. You have submitted a sample of what you refer to as a man’s fabric upper slip-on shoe, style #8142 “Micro Jordan,” with a closed toe and heel, and a rubber/plastic outer sole. The upper features an elasticized topline cinch which does not function as a closure. The upper of this shoe is made up of a layer of rubber/plastic material which is visible to the naked eye. However, due to a preponderance of textile fibers which are clearly visible on the surface, the external surface area of the upper (ESAU) is predominatly of textile material. In addition, a foxing-like band overlaps the upper by more than 1/4-inch all around the perimeter of the shoe. You also state that the shoes are valued over $30.00 per pair. The applicable subheading for style #8142 “Micro Jordan” will be 6404.19.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper external surface area is predominately of textile materials, in which the outer sole’s external surface area is predominately of rubber and/or plastics, which is not “athletic” footwear, which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather, which has neither open toes nor open heels, footwear having a foxing or foxing-like band applied or molded at the sole and overlapping the upper, which is valued over $12.00 per pair. The rate of duty will be 9% 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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