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The tariff classification of a nylon mesh shoe from China.
Issued December 14, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardF8 F80552 (December 14, 1999)
Tariff classification
HTS codes: 6404.19.35
Headings: 6404
Product description
The upper consists of a nylon fabric mesh with a thin strip of plastic material at the heel and an elastic band at the top. The outer sole consists primarily of a flexible plastic foam material with a stylized tread stamped onto the outer surface. Plastic is taken to be the constituent material having the greatest surface area in contact with the ground. It is assumed that the weight of the plastic components exceeds 10% of the weight of the shoe. The shoe will be imported from China. Please note that the enclosed sample is not marked with the country of origin. If imported as is, the shoe would not be considered legally marked under the provisions of 19 C.F.R. 134.11. The sample is being returned, as requested.
CBP rationale
The applicable subheading for the mesh shoe will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber or plastics .
Full text
PD F80552 December 14, 1999 CLA-2-64:G23 F80552 CATEGORY: Classification TARIFF NO.: 6404.19.35 Mr. Harold C. Boykin Beijing Trade Exchange, Inc. 701 “E” Street, SE Washington, DC 20003 RE: The tariff classification of a nylon mesh shoe from China. Dear Mr. Boykin: In your letter dated November 15,1999, you requested a tariff classification ruling. The sample you submitted (no style number provided) is a lightweight mesh slip-on shoe for women. The upper consists of a nylon fabric mesh with a thin strip of plastic material at the heel and an elastic band at the top. The outer sole consists primarily of a flexible plastic foam material with a stylized tread stamped onto the outer surface. Plastic is taken to be the constituent material having the greatest surface area in contact with the ground. It is assumed that the weight of the plastic components exceeds 10% of the weight of the shoe. The shoe will be imported from China. Please note that the enclosed sample is not marked with the country of origin. If imported as is, the shoe would not be considered legally marked under the provisions of 19 C.F.R. 134.11. The sample is being returned, as requested. The applicable subheading for the mesh shoe will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber or plastics . . . . and uppers of textile materials: other than “athletic” footwear: other than protective footwear: footwear of the slip-on type, not having a foxing-like band: which is 10% or more by weight of rubber or plastics: other. 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 this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jeffrey Walgreen, Port Director Portland, Maine
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