Classification of Footwear.
Issued February 18, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6404.19.35
Headings: 6404
Product description
Classification of Footwear.
CBP rationale
The applicable subheading for the submitted sample will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper’s external surface, not including accessories or reinforcements, is predominately textile; in which the outer sole’s external surface is predominately rubber and/or plastics; which is other than athletic footwear; which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather; which has open toes or open heel or is a slip-on; which is ten percent or more by weight of rubber and/or plastics.
Full text
PD F82863 February 18, 2000 CLA-2-64:D11:F82863 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Cyndi Bergamini CSI Industries, Inc. 450 Winks Lane Bensalem, Pennsylvania 19020 RE: Classification of Footwear. Dear Ms. Bergamini: In your recent letter, dated February 4, 2000, you requested a tariff classification on a shoe to be produced in China. The submitted sample, style number 068-200030, is a woman’s slip-on dress shoe with a textile and plastic upper. The unit molded outer sole is produced from rubber and/or plastic. Visual examination indicates that the textile is the material having the greatest external surface area of the upper. The sole does not overlap the upper, thus a foxing-like band does not exist. The sample is not marked with the country of origin. Therefore, if imported as is, the shoe will not meet the country of origin marking requirements of 19 U.S.C. 1302. Accordingly, the shoe would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states “every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit”. The applicable subheading for the submitted sample will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper’s external surface, not including accessories or reinforcements, is predominately textile; in which the outer sole’s external surface is predominately rubber and/or plastics; which is other than athletic footwear; which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather; which has open toes or open heel or is a slip-on; which is ten percent 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 this ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Larry D. Lewis Acting Port Director Boston
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