CBP Ruling F82407 — The tariff classification of footwear from Taiwan or China

Tariff classification

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

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