CBP Ruling E87792 — The tariff classification of footwear made in China.

Tariff classification

Headings: 6403

Product description

You have submitted samples of two shoes which you identify as a washable leather shoe, PP 193984, and a cushioned drawstring loafer, PP 194021. You describe style PP 193984 as a slip-on loafer type shoe composed of a leather upper adhered to a rubber sole.

CBP rationale

The applicable subheading for style PP 193984, will be 6403.99.90, (HTS) which provides for footwear with outer soles of rubber or plastics and uppers of leather, other than sports, not covering the ankle, for other persons, valued over $2. The applicable subheading for style PP 194021, will be 6402.99.18, (HTS) which provides for footwear with outer soles and uppers of rubber or plastics, other than sports, not covering the ankle, having uppers of which over 90 percent of the external surface area (including accessories and reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics, other.

Full text

NY E87792 October 7, 1999 CLA-2-64:RR:NC:TA:347 E87792 CATEGORY: Classification TARIFF NO. 6402. 99.18, 6403.99.90 Mr. Arlen T. Epstein Tompkins & Davidson, LLP One Astor Place New York, NY 10036-8901 RE: The tariff classification of footwear made in China. Dear Mr. Epstein: In your letter dated September 27, 1999 you requested a classification ruling on behalf of your client, Avon Products, Inc. You have submitted samples of two shoes which you identify as a washable leather shoe, PP 193984, and a cushioned drawstring loafer, PP 194021. You describe style PP 193984 as a slip-on loafer type shoe composed of a leather upper adhered to a rubber sole. You state that the item is valued at $4.30/pair. The applicable subheading for style PP 193984, will be 6403.99.90, (HTS) which provides for footwear with outer soles of rubber or plastics and uppers of leather, other than sports, not covering the ankle, for other persons, valued over $2.50/pair. The rate of duty will be 10 percent ad valorem. You describe style PP 194021 as a slip-on loafer type shoe featuring an adjustable drawstring closure with a plastic toggle. The shoe consists of a plastic coated fabric upper adhered to a rubber sole. The upper has an external layer of rubber or plastics being visible to the naked eye. In this regard the shoe has an upper of rubber or plastics material for the purposes of Chapter 64, (HTS). . The applicable subheading for style PP 194021, will be 6402.99.18, (HTS) which provides for footwear with outer soles and uppers of rubber or plastics, other than sports, not covering the ankle, having uppers of which over 90 percent of the external surface area (including accessories and reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics, other. The rate of duty will be 6 percent 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 this ruling letter 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 this ruling, contact National Import Specialist, Richard Foley at (212) 637-7089. Sincerely, Robert Swierupski Director, National Commodity Specialist Division

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