CBP Ruling G81617: The tariff classification of footwear from China

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G8 G81617 (September 11, 2000)

Tariff classification

Headings: 6404

Product description

The submitted sample, identified as “Style Name Allure,” is a woman’s slip-on fashion shoe with a predominately textile upper, a 2-inch high heel and a rubber/plastic outer sole. The shoe also has a plastic back outside counter heel portion and a ½-inch high rubber/plastic band, which has been applied at the sole, overlaps the upper and encircles the shoe. We consider this shoe to have a foxing-like band. In your letter

CBP rationale

The applicable subheading for this shoe, identified as “Style Name Allure,” will be 6404.19.90, 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 almost wholly of rubber or plastics; and which is valued over $12.

Full text

NY G81617 September 11, 2000 CLA-2-64:RR:NC:TA:347 G81617 CATEGORY: Classification TARIFF NO.: 6404.19.90 Ms. Stacy L.Weinberg Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Ave. New York, NY 10167-3397 RE: The tariff classification of footwear from China Dear Ms. Weinberg: In your letter dated August 24, 2000, on behalf of your client Wolff Shoe Company Inc., you requested a tariff classification ruling. The submitted sample, identified as “Style Name Allure,” is a woman’s slip-on fashion shoe with a predominately textile upper, a 2-inch high heel and a rubber/plastic outer sole. The shoe also has a plastic back outside counter heel portion and a ½-inch high rubber/plastic band, which has been applied at the sole, overlaps the upper and encircles the shoe. We consider this shoe to have a foxing-like band. In your letter you state that this shoe will be valued at over $12.00 per pair. The applicable subheading for this shoe, identified as “Style Name Allure,” will be 6404.19.90, 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 almost wholly of rubber or plastics; and which is valued over $12.00 per pair. The rate of duty will be 9% 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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