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The tariff classification of a textile shoe from China.
Issued September 19, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardG8 G81351 (September 19, 2000)
Tariff classification
HTS codes: 6405.20.90
Headings: 6405
Product description
You have submitted a sample of a closed heel/closed toe textile shoe that
CBP rationale
The applicable subheading for the textile shoe will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the sole’s external surface is predominately other than rubber, plastics, leather or composition leather, in which the upper’s external surface is predominately textile materials, in which the upper, by weight, predominately consists of fibers other than vegetable fibers or wool, and which has a line of demarcation between the sole and the upper.
Full text
NY G81351 September 19, 2000 CLA-2-64:RR:NC:TP:347 G81351 CATEGORY: Classification TARIFF NO.: 6405.20.90 Ms. Pauline J. Aguilar Kuehne & Nagel 961 Brodhead Road Moon Township, PA 15108 RE: The tariff classification of a textile shoe from China. Dear Ms. Aguilar: In your letter dated August 15, 2000, written on behalf of your client, Alltwin Inc., you requested a tariff classification ruling. You have submitted a sample of a closed heel/closed toe textile shoe that you state has a textile upper made of polyester/synthetic material. No identifying style names or numbers have been provided for the sample. The sole is also made of textile material that is covered with an evenly spaced pattern of what we assume to be protruding rubber/plastic dots. Visual examination indicates that the external surface area of the outer sole is predominated by the textile material. Therefore, the constituent material of the outer sole for this shoe is considered to be textile. The applicable subheading for the textile shoe will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the sole’s external surface is predominately other than rubber, plastics, leather or composition leather, in which the upper’s external surface is predominately textile materials, in which the upper, by weight, predominately consists of fibers other than vegetable fibers or wool, and which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5% 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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