CBP Ruling E82171 — The tariff classification of footwear from China

Tariff classification

Headings: 6404

Product description

The two submitted half pair samples, identified as Patterns “Empress” and “Sheila-16”, are described as follows: Empress - A woman’s closed-toe, closed-heel, slip-on shoe, with a black textile upper, a 1/4-inch high flat 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 44%, leather is 18%, and “Other Materials” is 38%. Sheila-16 - A woman’s closed-toe, closed-heel, slip-on dress shoe, with an iridescent textile upper, a 2-1/2 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 44%, leather is 14%, and “Other Materials” is 42%. For the purposes of this ruling, we will assume the measurements you provide for these two 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 both 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 E82171 June 2, 1999 CLA-2-64:RR:NC:TA:347 E82171 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 May 18, 1999 you requested a tariff classification ruling. The two submitted half pair samples, identified as Patterns “Empress” and “Sheila-16”, are described as follows: Empress - A woman’s closed-toe, closed-heel, slip-on shoe, with a black textile upper, a 1/4-inch high flat 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 44%, leather is 18%, and “Other Materials” is 38%. Sheila-16 - A woman’s closed-toe, closed-heel, slip-on dress shoe, with an iridescent textile upper, a 2-1/2 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 44%, leather is 14%, and “Other Materials” is 42%. For the purposes of this ruling, we will assume the measurements you provide for these two 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 both 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% 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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