CBP Ruling E86178 — The tariff classification of footwear from Brazil

Tariff classification

Headings: 6404

Product description

The submitted half pair sample, “Style #081199 OTOB”, is a woman’s open-toe, open heel, slip-on shoe. The external surface of the upper is composed of a straw-like fabric of woven polypropylene plastic strips. Our measurements indicate that the individual synthetic straw strips, which are folded repeatedly along their lengths and crimped, have apparent widths of approximately 2 millimeters. HTS heading 5404 provides in part for strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5mm to be considered a man-made fiber. Therefore, in as much as the individual plastic strips comprising the woven external surface material of this shoe are well under 5mm in width, this shoe is considered to have a textile material upper and not a plastic one. The shoe also has a 2-1/2 inch high platform wedge bottom consisting of a plastic EVA midsole and a rubber/plastic outer sole.

CBP rationale

The applicable subheading for this shoe 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 E86178 September 13, 1999 CLA-2-64:RR:NC:TA:347 E86178 CATEGORY: Classification TARIFF NO.: 6404.19.35 Mr. Michael R. Spano Michael R. Spano & Co., Inc. 190 McKee Street Floral Park, NY 11001 RE: The tariff classification of footwear from Brazil Dear Mr. Spano: In your letter dated August 17, 1999, on behalf of Candies Inc., you requested a tariff classification ruling. The submitted half pair sample, “Style #081199 OTOB”, is a woman’s open-toe, open heel, slip-on shoe. The external surface of the upper is composed of a straw-like fabric of woven polypropylene plastic strips. Our measurements indicate that the individual synthetic straw strips, which are folded repeatedly along their lengths and crimped, have apparent widths of approximately 2 millimeters. HTS heading 5404 provides in part for strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5mm to be considered a man-made fiber. Therefore, in as much as the individual plastic strips comprising the woven external surface material of this shoe are well under 5mm in width, this shoe is considered to have a textile material upper and not a plastic one. The shoe also has a 2-1/2 inch high platform wedge bottom consisting of a plastic EVA midsole and a rubber/plastic outer sole. The applicable subheading for this shoe 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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