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The tariff classification of footwear from Spain
Issued June 8, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardE8 E82609 (June 8, 1999)
Tariff classification
HTS codes: 6404.19.35
Headings: 6404
Product description
The submitted half pair sample is a woman’s open-toe, open-heel, slip-on casual shoe. It has a textile upper, a natural jute footbed insole with a leather heel pad, and a 1-1/2 inch thick, rubber/plastic platform-type outsole bottom.
CBP rationale
The applicable subheading for this shoe (no style number indicated) will be 6404.19.35, 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 is not designed to be a protection against water, oil, or cold or inclement weather; which has open toes or open heels; and which is 10% or more by weight of rubber and/or plastics.
Full text
NY E82609 June 8, 1999 CLA-2-64:RR:NC:TA:347 E82609 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Judy T. Del Sardo Alto Customshouse Brokers, Inc. 145-03, 156 St. Jamaica, NY 11434 RE: The tariff classification of footwear from Spain Dear Ms. Del Sardo: In your letter dated May 25, 1999, on behalf of Donald Pliner of Florida Inc., you requested a tariff classification ruling. The submitted half pair sample is a woman’s open-toe, open-heel, slip-on casual shoe. It has a textile upper, a natural jute footbed insole with a leather heel pad, and a 1-1/2 inch thick, rubber/plastic platform-type outsole bottom. The applicable subheading for this shoe (no style number indicated) will be 6404.19.35, 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 is not designed to be a protection against water, oil, or cold or inclement weather; which has open toes or open heels; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5% 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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