G84382 G8 Ruling Active

The tariff classification of textile footwear from China.

Issued November 29, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6404.19.90

Headings: 6404

Product description

You have submitted two samples of what you refer to as “Nexus Slip-On Casual Shoes,” style #1274-1, 1274-2, 2274-1, 2274-2.

CBP rationale

The applicable subheading for the shoes will be 6404.19.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper external surface area is predominately of textile material, in which the outer sole's external surface is predominately of rubber and/or plastics, which is not “athletic” footwear, which is of the slip-on type, footwear having a foxing or foxing-like band applied or molded at the sole and overlapping the upper.

Full text

NY G84382 November 29, 2000 CLA-2-64:RR:NC:TP:347 G84382 CATEGORY: Classification TARIFF NO.: 6404.19.90 Ms. Susan Morelli Saucony 13 Centennial Drive Peabody, MA 01960 RE: The tariff classification of textile footwear from China. Dear Ms. Morelli: In your letter dated November 14, 2000, you requested a tariff classification ruling. You have submitted two samples of what you refer to as “Nexus Slip-On Casual Shoes,” style #1274-1, 1274-2, 2274-1, 2274-2. You state that the shoes are offered in a men’s and women’s style, which is indicated by the first digit (1/ men’s and 2/ women’s) and in two colors as indicated by the last digit (2/ black and 1/ blue). You have provided a sample of the women’s style, 1274-1 and the men’s style 2274-2). You state that this is a slip-on shoe, which allows the wearer to place the shoe on quickly. You also state that the slip-on style provides a relatively loose, relaxed fit, not suitable for athletic use. You state the upper is made of 100% textile material, and the outer sole is 100% rubber/plastic. This saddle logo, back tab, and an overlay at the tip of the toe are all made of PVC plastic. In addition, a foxing-like band overlaps the upper by more than ¼ inch all around the shoe’s perimeter. You state that the shoes are valued over $12.00 per pair. The applicable subheading for the shoes will be 6404.19.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper external surface area is predominately of textile material, in which the outer sole's external surface is predominately of rubber and/or plastics, which is not “athletic” footwear, which is of the slip-on type, footwear having a foxing or foxing-like band applied or molded at the sole and overlapping the upper. The rate of duty will be 9% 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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