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The tariff classification of footwear from China
Issued March 20, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardF8 F83793 (March 20, 2000)
Tariff classification
HTS codes: 6404.19.35
Headings: 6404
Product description
The submitted half pair sample, Style L00284, is a woman’s open heel slipper shoe, with a “sweater knit” textile upper, a foam plastic platform wedge midsole and an EVA plastic outer sole.
CBP rationale
The applicable subheading for this shoe, identified as “Style L00284”, 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 over 10% by weight of rubber and/or plastics.
Full text
NY F83793 March 20, 2000 CLA-2-64:RR:NC:TA:347 F83793 CATEGORY: Classification TARIFF NO.: 6404.19.35 Mr. Mike Diep TT Group Ltd. 1806 Wharcliffe Rd. S. London, Ont. Canada N6L 1K1 RE: The tariff classification of footwear from China Dear Mr. Diep: In your letter dated March 13, 2000 you requested a tariff classification ruling. The submitted half pair sample, Style L00284, is a woman’s open heel slipper shoe, with a “sweater knit” textile upper, a foam plastic platform wedge midsole and an EVA plastic outer sole. You state that this slipper shoe will be priced at $3.50 per pair. The applicable subheading for this shoe, identified as “Style L00284”, 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 over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem. You also inquire as to what the classification and duty would be if this same shoe were made with a velour or a terry cloth textile upper and an EVA plastic outer sole, and priced at $2.50 per pair. Based only on these stated differences of material construction and value, both the applicable subheading and the duty rate would remain unchanged from what has been stated above. We are returning the sample as you requested. 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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