CBP Ruling E88877 — The tariff classification of footwear from Italy

Tariff classification

Headings: 6405

Product description

The submitted half pair sample, identified as Style #92128W, is a woman’s slip-on, toe thong sandal. It has a “Y-configured” upper, the straps of which consisting predominately of a single row of strung together, 3/8-inch diameter wooden beads. The two end sections of these “wood-bead” straps, which penetrate and are secured into the insole, are made of plastic. There is also a 1-inch long plastic toe thong that fits between the wearer’s toes. In your letter,

CBP rationale

the beads together account for 43%. We concur with your opinion that based on these measurements, this sandal will be classified as having an upper with an external surface area that is mostly of wood. The sandal also has a wedge shaped, unit molded rubber/plastic bottom/outer sole. Therefore, the applicable subheading for the woman’s sandal, Style #92128W, described above, 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.

Full text

NY E88877 November 26, 1999 CLA-2-64:RR:NC:TA:347 E88877 CATEGORY: Classification TARIFF NO.: 6405.90.9000 Mr. Michael Skidmore Oceanair Inc. 135 American Legion Hwy. Revere, MA 02151 RE: The tariff classification of footwear from Italy Dear Mr. Skidmore: In your letter received November 16, 1999, on behalf of Connor’s Footwear, Inc., you requested a tariff classification ruling. The submitted half pair sample, identified as Style #92128W, is a woman’s slip-on, toe thong sandal. It has a “Y-configured” upper, the straps of which consisting predominately of a single row of strung together, 3/8-inch diameter wooden beads. The two end sections of these “wood-bead” straps, which penetrate and are secured into the insole, are made of plastic. There is also a 1-inch long plastic toe thong that fits between the wearer’s toes. In your letter, you state that the wooden beads account for 57% of the external surface area of the upper, while the plastic strap endings, the plastic toe thong and the lacing holding the beads together account for 43%. We concur with your opinion that based on these measurements, this sandal will be classified as having an upper with an external surface area that is mostly of wood. The sandal also has a wedge shaped, unit molded rubber/plastic bottom/outer sole. Therefore, the applicable subheading for the woman’s sandal, Style #92128W, described above, 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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