CBP Ruling G81239 — The tariff classification of footwear from China

Tariff classification

Headings: 6404

Product description

The submitted half pair sample is a child sized “water shoe,” identified by you as Style V6221-8/UDS13. This low-top surf shoe has a stretch textile fabric upper with a cinch lace topline closure and an injection molded rubber/plastic bottom with a molded sidewall that overlaps the upper at the sole by more than ¼-inch. We consider this surf shoe to have a foxing-like band. Although you have not provided a price per pair for this shoe, for the purposes of this ruling and based on our past experience in classifying many other very similar shoes of this kind from China, we are going to presume that this shoe will be valued at not more than $3.00 per pair. If our presumption of the price of this item is incorrect, then this classification decision should be considered void.

CBP rationale

The applicable subheading for the “water shoe,” Style V6221-8/UDS13, as described above, will be 6404.19.50, 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 does not have open toes or open heels; which has a foxing-like band wholly or almost wholly of rubber or plastics; and which is valued, we presume, not over $3.

Full text

NY G81239 September 11, 2000 CLA-2-64:RR:NC:TA:347 G81239 CATEGORY: Classification TARIFF NO.: 6404.19.50 Mr. Chris Garcia Kuehne & Nagel, Inc. 8870 Boggy Creek Rd. Suite 100 Orlando, FL 32824 RE: The tariff classification of footwear from China Dear Mr. Garcia: In your letter dated August 23, 2000, on behalf of the Cocoa Beach Surf Company, you requested a tariff classification ruling. The submitted half pair sample is a child sized “water shoe,” identified by you as Style V6221-8/UDS13. This low-top surf shoe has a stretch textile fabric upper with a cinch lace topline closure and an injection molded rubber/plastic bottom with a molded sidewall that overlaps the upper at the sole by more than ¼-inch. We consider this surf shoe to have a foxing-like band. Although you have not provided a price per pair for this shoe, for the purposes of this ruling and based on our past experience in classifying many other very similar shoes of this kind from China, we are going to presume that this shoe will be valued at not more than $3.00 per pair. If our presumption of the price of this item is incorrect, then this classification decision should be considered void. The applicable subheading for the “water shoe,” Style V6221-8/UDS13, as described above, will be 6404.19.50, 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 does not have open toes or open heels; which has a foxing-like band wholly or almost wholly of rubber or plastics; and which is valued, we presume, not over $3.00 per pair. The rate of duty will be 48% 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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