CBP Ruling F89511 — The tariff classification of footwear from China

Tariff classification

Headings: 6404

Product description

The submitted half pair sample, identified as Style JM9K, is a woman’s open-toe, open-heel sandal. This casual style sandal has an upper consisting of a single four inch wide strap-like vamp that has an external surface area consisting mostly of a textile fabric material with thin leather edges and two ½-inch wide leather strips sewn-on horizontally at the sole. Although the sandal is lined with leather and also has a leather insole, it does not have an upper with an external surface area, including all leather (upper surface area) accessories and reinforcements, of over 50% leather, as you have asserted in your letter. The sandal also has a rubber/plastic outer sole.

CBP rationale

The applicable subheading for the sandal described above and identified by you as Style JM9K, 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 upper’s external surface is still 50% or less leather even after every leather accessory and reinforcement present is included as part of the upper’s external surface; 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 F89511 July 20, 2000 CLA-2-64:RR:NC:TA:347 F89511 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Stacy Haines Wal Mart Stores, Inc. 702 SW 8th St. Bentonville, AR 72716-8023 RE: The tariff classification of footwear from China Dear Ms. Haines: In your letter dated July 5, 2000 you requested a tariff classification ruling. The submitted half pair sample, identified as Style JM9K, is a woman’s open-toe, open-heel sandal. This casual style sandal has an upper consisting of a single four inch wide strap-like vamp that has an external surface area consisting mostly of a textile fabric material with thin leather edges and two ½-inch wide leather strips sewn-on horizontally at the sole. Although the sandal is lined with leather and also has a leather insole, it does not have an upper with an external surface area, including all leather (upper surface area) accessories and reinforcements, of over 50% leather, as you have asserted in your letter. The sandal also has a rubber/plastic outer sole. The applicable subheading for the sandal described above and identified by you as Style JM9K, 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 upper’s external surface is still 50% or less leather even after every leather accessory and reinforcement present is included as part of the upper’s external surface; 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. 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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