CBP Ruling G80027: The tariff classification of a woman’s rubber/plastic shoe from China

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G8 G80027 (August 16, 2000)

Tariff classification

Headings: 6402

Product description

P. International Corporation. The submitted sample, Style #L1627, is a woman’s open-toed, open-heeled sandal. The sole is of molded rubber, and the upper is comprised of polyurethane-coated textile strips that are woven and knotted into a decorative pattern. Since the coating on these strips is visible to the naked eye, the upper will be considered to be of plastics in accordance with HTSUSA, Chapter 64, Note 3(a). Further, you indicate that although the sample is not marked with its country of origin, the shoes produced for importation will be properly marked.

CBP rationale

The applicable subheading for this shoe will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics; which is other than sports footwear; which does not cover the ankle; in which the upper’s external surface area is over 90 percent rubber or plastics; which does not have foxing or a foxing-like band; which is not designed to be a protection against water, oil, grease, chemicals, or cold or inclement weather; and which is not made on a base or platform of either wood or cork.

Full text

PD G80027 August 16, 2000 CLA-2-64:RR:NC:TP:D29 CATEGORY: Classification TARIFF NO.: 6402.99.18 Michael R. Spano Michael R. Spano & Co., Inc. 190 McKee St. Floral Park, NY 11001 RE: The tariff classification of a woman’s rubber/plastic shoe from China Dear Mr. Spano: In your letter dated July 20, 2000 you requested a tariff classification ruling on behalf of your client, C.P. International Corporation. The submitted sample, Style #L1627, is a woman’s open-toed, open-heeled sandal. The sole is of molded rubber, and the upper is comprised of polyurethane-coated textile strips that are woven and knotted into a decorative pattern. Since the coating on these strips is visible to the naked eye, the upper will be considered to be of plastics in accordance with HTSUSA, Chapter 64, Note 3(a). Further, you indicate that although the sample is not marked with its country of origin, the shoes produced for importation will be properly marked. The applicable subheading for this shoe will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics; which is other than sports footwear; which does not cover the ankle; in which the upper’s external surface area is over 90 percent rubber or plastics; which does not have foxing or a foxing-like band; which is not designed to be a protection against water, oil, grease, chemicals, or cold or inclement weather; and which is not made on a base or platform of either wood or cork. The rate of duty will be 6 percent 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. If you have any questions regarding this ruling, please contact Field National Import Specialist Maryalice Nowak at (716) 646-3400, Ext. 163. Sincerely, Joseph J. Wilson Port Director Buffalo, New York

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