G84062 G8 Ruling Active

The tariff classification of footwear from China

Issued November 22, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6404.19.35

Headings: 6404

Product description

The submitted half pair sample, identified as “stock number 29863,” is a woman’s open-toe, open-heel, slip-on sandal. The upper consists of three ½-inch wide crisscrossing straps and a looped toe strap, all of which have external surface areas entirely covered with a textile fabric material made from,

CBP rationale

The applicable subheading for this sandal, “stock number 29863” 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 (excluding accessories and reinforcements); 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 G84062 November 22, 2000 CLA-2-64:RR:NC:TA:347 G84062 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Kathy A. Quintano Footstar 933 MacArthur Blvd. Mahwah, NJ 07430 RE: The tariff classification of footwear from China Dear Ms. Quintano: In your letter dated November 8, 2000 you requested a tariff classification ruling. The submitted half pair sample, identified as “stock number 29863,” is a woman’s open-toe, open-heel, slip-on sandal. The upper consists of three ½-inch wide crisscrossing straps and a looped toe strap, all of which have external surface areas entirely covered with a textile fabric material made from, you state, woven jute textile fibers. The sandal has a separate footbed insole and a one-piece molded, rubber/plastic platform wedge type bottom/sole. The applicable subheading for this sandal, “stock number 29863” 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 (excluding accessories and reinforcements); 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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