CBP Ruling F87549 — The tariff classification of a women's shoe from China

Tariff classification

Headings: 6404

Product description

You included a sample shoe and weight breakdown figures showing the percentages of weight of the material components of the shoe. You determined this weight breakdown by cutting and weighing the components of the shoe. The classification in this ruling letter is based on the weight breakdown that you determined. The sample shoe, identified as pattern name "Gossip", may be described as a women's high heel sandal dress shoe. It has an upper whose external surface area is almost entirely of textile material and an outer sole of leather. The weight breakdown that you provided indicates that this shoe has less than 50% of its weight consisting of textile, rubber, and plastic materials. The specific weight determination is: 44% textile, rubber, and plastic; 15% leather; and 41% other materials.

CBP rationale

The applicable subheading for this shoe, identified as the pattern name "Gossip", will be 6404.20.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of leather: having not over 50 percent by weight of textile materials and rubber or plastics: valued over $2.

Full text

PD F87549 May 30, 2000 CLA-2-64:CO:CH:JJB D10 F87549 CATEGORY: Classification TARIFF NO.: 6404.20.40 Jane A. Sheridan Pagoda Trading Company 8300 Maryland Avenue St. Louis, Missouri 63105 RE: The tariff classification of a women's shoe from China Dear Ms. Sheridan: In your letter dated May 17, 2000, you requested a classification ruling of a women's shoe from China. You included a sample shoe and weight breakdown figures showing the percentages of weight of the material components of the shoe. You determined this weight breakdown by cutting and weighing the components of the shoe. The classification in this ruling letter is based on the weight breakdown that you determined. The sample shoe, identified as pattern name "Gossip", may be described as a women's high heel sandal dress shoe. It has an upper whose external surface area is almost entirely of textile material and an outer sole of leather. The weight breakdown that you provided indicates that this shoe has less than 50% of its weight consisting of textile, rubber, and plastic materials. The specific weight determination is: 44% textile, rubber, and plastic; 15% leather; and 41% other materials. You stated that this shoe will be valued over $2.50 per pair. The applicable subheading for this shoe, identified as the pattern name "Gossip", will be 6404.20.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of leather: having not over 50 percent by weight of textile materials and rubber or plastics: valued over $2.50/pair. The duty rate will be 10%. This shoe is not marked with the country of origin. However, you stated that shoes out of production will be marked as required by U. S. Customs. 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 letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Robyn Dessaure Port Director Chicago, Illinois

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