CBP Ruling E88078 — The tariff classification of footwear from China or Taiwan

Tariff classification

Headings: 6405

Product description

The submitted half pair sample, Style #TC2658, is a woman’s open-toe, open heel platform wedge sandal, with an upper consisting of five individual ½-inch wide vamp straps and a single heel strap. The upper straps have external surface areas comprised of a woven straw that you have identified as being “natural raffia” straw, by providing a separate documenting statement from the manufacturer. The five vamp straps of the upper each has a row of decorative daisy shaped textile flowers, which are loosely stitched onto the raffia straw external surface and will be considered “accessories or reinforcements” for classification purposes. The sandal also has a 2- inch high stacked plastic EVA bottom/outer sole and,

CBP rationale

The applicable subheading for this woman’s sandal, Style #TC2658, will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is not predominately leather, composition leather, textile materials, or rubber or plastics, and which is not disposable footwear designed for one time use.

Full text

NY E88078 October 8, 1999 CLA-2-64:RR:NC:TA:347 E88078 CATEGORY: Classification TARIFF NO.: 6405.90.9000 Mr. Michael R. Spano Michael R. Spano & Co., Inc. 190 McKee Street Floral Park, NY 11001 RE: The tariff classification of footwear from China or Taiwan Dear Mr. Spano: In your letter dated October 1, 1999, on behalf of Candies Inc., you requested a tariff classification ruling. The submitted half pair sample, Style #TC2658, is a woman’s open-toe, open heel platform wedge sandal, with an upper consisting of five individual ½-inch wide vamp straps and a single heel strap. The upper straps have external surface areas comprised of a woven straw that you have identified as being “natural raffia” straw, by providing a separate documenting statement from the manufacturer. The five vamp straps of the upper each has a row of decorative daisy shaped textile flowers, which are loosely stitched onto the raffia straw external surface and will be considered “accessories or reinforcements” for classification purposes. The sandal also has a 2- inch high stacked plastic EVA bottom/outer sole and, you state, is valued at approximately $5.00 per pair. The applicable subheading for this woman’s sandal, Style #TC2658, will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is not predominately leather, composition leather, textile materials, or rubber or plastics, and which is not disposable footwear designed for one time use. The rate of duty will be 12.5% 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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