CBP Ruling E84858 — The tariff classification of footwear from Italy

Tariff classification

Headings: 6404

Product description

The submitted sample, style name “Tori”, is a woman’s open toe, open heel, slip-on clog-type sandal, with a fabric upper composed of woven strips of artificial raffia straw, that you have identified through your Italian factory agent as being strips of man-made “Rayon Viscosa”. Our measurements indicate that the individual synthetic raffia strips, which are folded repeatedly along their lengths and crimped, have apparent widths of less than 5 millimeters. We note that two individual strips are crosshatched together to form the weave. They are, therefore, considered to be man-made fibers in the Harmonized Tariff Schedules and so this sandal will be classified as having a textile upper. The sandal also has a wedge shaped, 3-inch high molded rubber/plastic platform bottom.

CBP rationale

The applicable subheading for this sandal, style name “Tori”, 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 E84858 August 20, 1999 CLA-2-64:RR:NC:TA:347 E84858 CATEGORY: Classification TARIFF NO.: 6404.19.35 Mr. Scott Kaufman Dynasty Footwear 800 North Sepulveda Blvd. El Segundo, CA 90245 RE: The tariff classification of footwear from Italy Dear Mr. Kaufman: In your letter dated July 19, 1999 you requested a tariff classification ruling. The submitted sample, style name “Tori”, is a woman’s open toe, open heel, slip-on clog-type sandal, with a fabric upper composed of woven strips of artificial raffia straw, that you have identified through your Italian factory agent as being strips of man-made “Rayon Viscosa”. Our measurements indicate that the individual synthetic raffia strips, which are folded repeatedly along their lengths and crimped, have apparent widths of less than 5 millimeters. We note that two individual strips are crosshatched together to form the weave. They are, therefore, considered to be man-made fibers in the Harmonized Tariff Schedules and so this sandal will be classified as having a textile upper. The sandal also has a wedge shaped, 3-inch high molded rubber/plastic platform bottom. The applicable subheading for this sandal, style name “Tori”, 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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