10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of footwear from Taiwan or China
Issued February 11, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardF8 F82407 (February 11, 2000)
Tariff classification
HTS codes: 6404.19.35
Headings: 6404
Product description
The submitted half pair sample, an open-toe, open-heel, slip-on shoe, identified by you as “Pattern number W80767”, and described as a woman’s one band casual slide. The upper’s external surface area consists predominately of a material which you describe as imitation fur consisting of long fibers that have been sewn onto the underlying textile substrate. Our examination of this upper surface material has determined that this imitation fur is a textile fabric of knit pile construction and therefore, this shoe will be classified as having a textile upper. This shoe also has a straw mat-like footbed insole, a 2-inch high wedge shaped, rubber/plastic platform midsole and a cemented-on ¼-inch thick rubber/plastic outer sole.
CBP rationale
The applicable subheading for this shoe, identified as “Pattern number W80767”, 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 has open toes or open heels; and which is 10% or more by weight of rubber and/or plastics.
Full text
NY F82407 February 11, 2000 CLA-2-64:RR:NC:TA:347 F82407 CATEGORY: Classification TARIFF NO.: 6404.19.35 Mr. Barry Campbell Report: 3650 – 131 Ave. S.E., Suite 150 Bellevue, WA 98006-1334 RE: The tariff classification of footwear from Taiwan or China Dear Mr. Campbell: In your letter dated January 24, 2000 you requested a tariff classification ruling. The submitted half pair sample, an open-toe, open-heel, slip-on shoe, identified by you as “Pattern number W80767”, and described as a woman’s one band casual slide. The upper’s external surface area consists predominately of a material which you describe as imitation fur consisting of long fibers that have been sewn onto the underlying textile substrate. Our examination of this upper surface material has determined that this imitation fur is a textile fabric of knit pile construction and therefore, this shoe will be classified as having a textile upper. This shoe also has a straw mat-like footbed insole, a 2-inch high wedge shaped, rubber/plastic platform midsole and a cemented-on ¼-inch thick rubber/plastic outer sole. You state that this shoe will cost approximately $6.00 per pair. The applicable subheading for this shoe, identified as “Pattern number W80767”, 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 has open toes or open heels; 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
More rulings on the same tariff codes
The tariff classification of footwear from China
The tariff classification of an open toe/open heel sandal from China
The tariff classification of footwear produced in the Dominican Republic
The tariff classification of footwear from China.
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from China.
Application for Further Review of Protest No: 2904-06-10031; Tariff Classification of Woman’s Footwear
The tariff classification of footwear from China
Request for Reconsideration of NY N038881; Classification of PODI Footwear
Follow F82407
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.