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The tariff classification of leather footwear from China.
Issued December 21, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardG8 G85207 (December 21, 2000)
Tariff classification
HTS codes: 6403.99.90
Headings: 6403
Product description
You have submitted a sample of what you describe as a “Sneaker Clog,” #PP218872, a slip-on clog constructed with an upper made of both suede leather and textile material, and a rubber outer sole. The external surface area of the upper (ESAU) is predominated by the leather material. The shoe has a closed toe and an open heel, and is valued at $3.95 per pair. We agree with your contention that the footwear is classified at 6403.99.90.
CBP rationale
The applicable subheading for the “Sneaker Clog” #PP218872 will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber soles, not covering the ankle, for other persons, valued over $2.
Full text
NY G85207 December 21, 2000 CLA-2-64:RR:NC:TP:347 G85207 CATEGORY: Classification TARIFF NO.: 6403.99.90 Ms. Barbara Y. Wierbicki Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of leather footwear from China. Dear Ms. Wierbicki: In your letter dated December 12, 2000, written on behalf of your client, Avon Products, Inc., you requested a tariff classification ruling. You have submitted a sample of what you describe as a “Sneaker Clog,” #PP218872, a slip-on clog constructed with an upper made of both suede leather and textile material, and a rubber outer sole. The external surface area of the upper (ESAU) is predominated by the leather material. The shoe has a closed toe and an open heel, and is valued at $3.95 per pair. We agree with your contention that the footwear is classified at 6403.99.90. The applicable subheading for the “Sneaker Clog” #PP218872 will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber soles, not covering the ankle, for other persons, valued over $2.50 per pair. The rate of duty will be 10% 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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