Classification of footwear.
Issued February 5, 2001 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6404.19.35, 6403.99.90
Product description
Classification of footwear.
CBP rationale
The applicable subheading for the leather upper shoe will be 6403.99.90, Harmonized Tariff Schedule of the United States, HTS, which provides for footwear, in which the upper’s external surface is predominately leather; in which the outer sole is rubber and/or plastics; which is other than “sports footwear”; in which the top of the upper does not cover the wearer’s ankle; in which the sole is attached to the upper by other than welt stitched construction; which is worn by other than men, youths and boys; which is valued over $2. The applicable subheading for the textile upper shoe will be 6404.19.35, HTS, which provides for footwear in which the upper’s external surface, not including accessories or reinforcements, is predominately textile; in which the outer sole’s external surface is predominately rubber and/or plastics; which is other than athletic footwear; which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather; which has open toes or open heels; which is ten percent or more by weight of rubber and/or plastics.
Full text
PD G86212 FEBRUARY 5, 2001 CLA-2-64:D11:G86212 CATEGORY: Classification TARIFF NO.: 6403.99.90; 6404.19.35 Mr. George S. Engers G.S. Engers & Co. U.S. Customs Brokers 9600 N.W. 25 Street Suite 5 F Miami, Florida 33172 Re: Classification of footwear. Dear Mr. Engers: In your recent letter, on behalf of Mr. Antonio de la Iglesia, you requested tariff classifications on shoes to be produced in Spain. You requested classifications for footwear with uppers and soles produced from various materials. You furnished two samples. We will rule on the two submitted. To obtain a ruling on the other styles, you must submit samples. The submitted samples, style numbers not furnished, are women’s open toe and open heel shoes with a rubber and/or plastic outer sole and a jute midsole. One style has a leather upper and the other has a textile upper. You furnished a component breakdown for the textile upper shoe indicating the rubber and/or plastics are over ten percent by weight for the entire shoe. The submitted samples are not marked with the country of origin. Therefore, if imported as is, the shoes will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the shoes would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, “every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or container) will permit. The applicable subheading for the leather upper shoe will be 6403.99.90, Harmonized Tariff Schedule of the United States, HTS, which provides for footwear, in which the upper’s external surface is predominately leather; in which the outer sole is rubber and/or plastics; which is other than “sports footwear”; in which the top of the upper does not cover the wearer’s ankle; in which the sole is attached to the upper by other than welt stitched construction; which is worn by other than men, youths and boys; which is valued over $2.50 per pair. The rate of duty will be ten percent ad valorem. The applicable subheading for the textile upper shoe will be 6404.19.35, HTS, which provides for footwear in which the upper’s external surface, not including accessories or reinforcements, is predominately textile; in which the outer sole’s external surface is predominately rubber and/or plastics; which is other than athletic footwear; which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather; which has open toes or open heels; which is ten percent or more by weight of rubber and/or plastics. The rate of duty will be 37.5 percent ad valorem. A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. If you have any questions pertaining to this ruling, please contact Field National Import Specialist Anthony Cataldo at 617-565-6126 or National Import Specialist Richard Foley at 212-637-7089. Sincerely, Nora E. Ehrlich Port Director Boston
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