CBP Ruling E89172 — The tariff classification of footwear from Brazil

Tariff classification

Headings: 6404

Product description

The submitted half pair sample, identified by you as product “10/21 Prototype”, is a woman’s closed-toe, closed-heel, slip-on casual shoe. The shoe has a textile upper and a cemented-on, unit molded rubber/plastic bottom. We have determined from our examination, that this shoe’s molded rubber/plastic bottom does overlaps the upper at the sole, but only by a measurable vertical height overlap that is less than ¼-inch. We do not consider this shoe to have a foxing-like band.

CBP rationale

The applicable subheading for this shoe, identified as your product “10/21 Prototype”, 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 is of the slip-on type; which does not have a foxing-like band wholly or almost wholly of rubber or plastics; and which is 10% or more by weight of rubber and/or plastics.

Full text

NY E89172 November 9, 1999 CLA-2-64:RR:NC:TA:347 E89172 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Judy Kearney Network Brokers International, Inc. 145 Avenue & Hook Creek Blvd. Building C-1D Valley Stream, NY 11581 RE: The tariff classification of footwear from Brazil Dear Ms. Kearney: In your letter dated October 27, 1999, on behalf of Penobscot Shoe Co., you requested a tariff classification ruling. The submitted half pair sample, identified by you as product “10/21 Prototype”, is a woman’s closed-toe, closed-heel, slip-on casual shoe. The shoe has a textile upper and a cemented-on, unit molded rubber/plastic bottom. We have determined from our examination, that this shoe’s molded rubber/plastic bottom does overlaps the upper at the sole, but only by a measurable vertical height overlap that is less than ¼-inch. We do not consider this shoe to have a foxing-like band. The applicable subheading for this shoe, identified as your product “10/21 Prototype”, 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 is of the slip-on type; which does not have a foxing-like band wholly or almost wholly of rubber or plastics; 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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