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The tariff classification of footwear from China
Issued November 22, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardG8 G84073 (November 22, 2000)
Tariff classification
HTS codes: 6404.19.35
Headings: 6404
Product description
The two submitted half pair samples are both children’s casual shoes with predominately textile material uppers, open heels and 1-1/4 inch thick rubber/plastic platform type bottoms. Style #CC5549 is an open back, slip-on shoe with a mostly textile upper external surface that features a five eyelet laced up mock closure at the instep and a rubber/plastic closed toe. Style #CC5104 is an open heel, sling back shoe with a heel strap. It also has a mostly textile upper external surface, a five eyelet functional lace closure and a closed rubber/plastic toe. Both shoes also have rubber/plastic outer soles.
CBP rationale
The applicable subheading for both these shoes, identified as Style #CC5549 and Style #CC5104, 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 G84073 November 22, 2000 CLA-2-64:RR:NC:TA:347 G84073 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Stephanie A. Goldfischer Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 245 Park Avenue New York, NY 10167-3397 RE: The tariff classification of footwear from China Dear Ms. Goldfischer: In your letter dated November 8, 2000, on behalf of your client Dynasty Footwear, Ltd., you requested a tariff classification ruling. The two submitted half pair samples are both children’s casual shoes with predominately textile material uppers, open heels and 1-1/4 inch thick rubber/plastic platform type bottoms. Style #CC5549 is an open back, slip-on shoe with a mostly textile upper external surface that features a five eyelet laced up mock closure at the instep and a rubber/plastic closed toe. Style #CC5104 is an open heel, sling back shoe with a heel strap. It also has a mostly textile upper external surface, a five eyelet functional lace closure and a closed rubber/plastic toe. Both shoes also have rubber/plastic outer soles. The applicable subheading for both these shoes, identified as Style #CC5549 and Style #CC5104, 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 samples 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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