CBP Ruling F86833 — The tariff classification of women’s footwear from China.

Tariff classification

Headings: 6402

Product description

You have submitted four samples of women’s shoes. All four shoes are slip-on’s made up of rubber/plastic uppers and outer soles, with closed toes and heels. The upper of each shoe features decorative textile stitching (embroidery) portraying a holiday scene. The area of upper material covered by the embroidery designs on each shoe is “filled-in,” and the textile threads completely obscure the underlying material of the upper. The textile embroidery will be considered accessory/reinforcement as described in Note 4(a), Chapter 64, Harmonized Tariff Schedule of the United States (HTS). You have enclosed the information we requested concerning the percentage of textile embroidery featured on the upper of each shoe.

CBP rationale

The applicable subheading for all four shoes will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, not covering the ankle, having uppers of which not over 90% of the external surface area is rubber or plastics, footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners.

Full text

NY F86833 May 17, 2000 CLA-2-64:RR:NC:TP:347 F86833 CATEGORY: Classification TARIFF NO.: 6402.99.30 Ms. Carey Ries D. Myers & Sons, Inc. 4311 Erdman Avenue Baltimore, MD 21213 RE: The tariff classification of women’s footwear from China. Dear Ms. Ries: In your letter dated May 5, 2000 you requested a tariff classification ruling. You have submitted four samples of women’s shoes. All four shoes are slip-on’s made up of rubber/plastic uppers and outer soles, with closed toes and heels. The upper of each shoe features decorative textile stitching (embroidery) portraying a holiday scene. The area of upper material covered by the embroidery designs on each shoe is “filled-in,” and the textile threads completely obscure the underlying material of the upper. The textile embroidery will be considered accessory/reinforcement as described in Note 4(a), Chapter 64, Harmonized Tariff Schedule of the United States (HTS). You have enclosed the information we requested concerning the percentage of textile embroidery featured on the upper of each shoe. You state that sample #1 “Christmas Wreath” design is 17%, sample #2 “Christmas Tree” design is 17%, sample #3 “Santa and Reindeer” design is 17%, and sample #4 “Christmas Ornaments” design covers 41% of the upper. The applicable subheading for all four shoes will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, not covering the ankle, having uppers of which not over 90% of the external surface area is rubber or plastics, footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners. 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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