CBP Ruling G86437 — The tariff classification of footwear from China

Tariff classification

Headings: 6402

Product description

The submitted half pair sample, identified by you as your style name “Code” shoe, is a closed-toe, closed-heel, slip-on which does not cover the wearer’s ankle. The shoe has an upper external surface area consisting of stitched together textile material and plastic component parts. You have provided surface area component material percentage measurements which state that the external surface area of this shoe’s upper consists of 18% textile materials and 82% rubber/plastics. The shoe also has a molded rubber/plastic bottom, the sides of which overlap the upper at the sole by at least ¼-inch or more, around most of the shoe’s perimeter. We consider this shoe to have a foxing-like band. We note that in your letter you indicate that this shoe will be valued at over $12.00 per pair.

CBP rationale

The applicable subheading for this shoe, identified as style name “Code,” will be 6402.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements) and/or which has a foxing or foxing-like band applied or molded at the sole and overlapping the upper; which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued, we presume, over $12.

Full text

NY G86437 February 2, 2001 CLA-2-64:RR:NC:TA:347 G86437 CATEGORY: Classification TARIFF NO.: 6402.99.90 Ms. Missy Forey Burton Snowboards 80 Industrial Parkway Burlington, VT 05401 RE: The tariff classification of footwear from China Dear Ms. Forey: In your letter dated January 16, 2001 you requested a tariff classification ruling. The submitted half pair sample, identified by you as your style name “Code” shoe, is a closed-toe, closed-heel, slip-on which does not cover the wearer’s ankle. The shoe has an upper external surface area consisting of stitched together textile material and plastic component parts. You have provided surface area component material percentage measurements which state that the external surface area of this shoe’s upper consists of 18% textile materials and 82% rubber/plastics. The shoe also has a molded rubber/plastic bottom, the sides of which overlap the upper at the sole by at least ¼-inch or more, around most of the shoe’s perimeter. We consider this shoe to have a foxing-like band. We note that in your letter you indicate that this shoe will be valued at over $12.00 per pair. The applicable subheading for this shoe, identified as style name “Code,” will be 6402.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements) and/or which has a foxing or foxing-like band applied or molded at the sole and overlapping the upper; which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued, we presume, over $12.00 per pair. The rate of duty will be 20% 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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