CBP Ruling F82256 — The tariff classification of footwear from Brazil

Tariff classification

Headings: 6405

Product description

The submitted half pair sample, identified as a dance shoe, “Style Flexus”, is a ballet style slipper. The slipper has an upper that is identified by you to be of a cotton canvas material, with an elasticized string lace tied in a bow over the instep, and a pair of ½-inch wide elastic straps to be tied at the ankle. The outer sole is soft, flexible and consists predominately of a textile material with a sewn-on, teardrop shaped suede leather layer at the front and a smaller piece of suede leather under the heel. It is our observation that the textile material of the outer sole has the greatest surface area in contact with the ground.

CBP rationale

The applicable subheading for this dance slipper, “Style Flexus”, will be 6405.20.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the outer sole’s external surface is not predominately rubber, plastics, leather or composition leather; in which the upper’s external surface is predominately textile materials; in which the largest fabric of the upper, we presume, consists by weight, predominately of vegetable fibers such as cotton or flax (linings, accessories and reinforcements not included); and which has a line of demarcation between the sole and the upper.

Full text

NY F82256 January 31, 2000 CLA-2-64:RR:NC:TA:347 F82256 CATEGORY: Classification TARIFF NO.: 6405.20.30 Mr. Charles G. Hartill Capital Transportation 147-217, 175 Street Jamaica, NY 11434 RE: The tariff classification of footwear from Brazil Dear Mr. Hartill: In your letter dated January 25, 2000, on behalf of Ballet Makers, Inc., you requested a tariff classification ruling. The submitted half pair sample, identified as a dance shoe, “Style Flexus”, is a ballet style slipper. The slipper has an upper that is identified by you to be of a cotton canvas material, with an elasticized string lace tied in a bow over the instep, and a pair of ½-inch wide elastic straps to be tied at the ankle. The outer sole is soft, flexible and consists predominately of a textile material with a sewn-on, teardrop shaped suede leather layer at the front and a smaller piece of suede leather under the heel. It is our observation that the textile material of the outer sole has the greatest surface area in contact with the ground. You state that this dance shoe is estimated to cost $4.00 per pair. The applicable subheading for this dance slipper, “Style Flexus”, will be 6405.20.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the outer sole’s external surface is not predominately rubber, plastics, leather or composition leather; in which the upper’s external surface is predominately textile materials; in which the largest fabric of the upper, we presume, consists by weight, predominately of vegetable fibers such as cotton or flax (linings, accessories and reinforcements not included); and which has a line of demarcation between the sole and the upper. The rate of duty will be 7.5% 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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