G86756 G8 Ruling Active

Classification of footwear.

Issued February 16, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6404.99.18, 6404.19.35

Headings: 6404

Product description

Classification of footwear.

CBP rationale

The applicable subheading for the textile upper shoes, style numbers 8011-1 and CLD 6704 will be 6404.19.35, Harmonized Tariff Schedule of the United States, 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 applicable subheading for the plastic upper shoes, style numbers CLD 6702 and CLS 6703, will be 6402.99.18, HTS, which provides for other footwear; in which the upper’s external surface is predominately rubber and/or plastics; which is other than “sports footwear”; in which there is no protective metal toe-cap; in which the top of the upper does not cover the wearer’s ankle; in which the upper’s external surface is over 90 percent rubber and/or plastics; which does not have a foxing or foxing-like band; which is not designed to be protective against water, oil, or cold or inclement weather.

Full text

PD G86756 February 16, 2001 CLA-2-64:D11:G86756 CATEGORY: Classification TARIFF NO.: 6404.19.35; 6404.99.18 Mr. Nan Tian Scy Company 121 Median Drive Wilmington, DE 19803 Re: Classification of footwear. Dear Mr. Tan: In your recent letter you requested tariff classifications on four shoes and a textile placemat to be produced in China. You will receive a separate letter regarding the classification of the placemat. Style number 8011-1 is an open heel slipper with a textile upper and a plastic outer sole. Style number CLD 6704 is an open toe and open heel sandal with a textile upper and a plastic outer sole. Style number CLD 6703 is an open toe and open heel sandal with a plastic upper and a plastic outer sole. Style number CLD 6702 is an open toe and open heel sandal with a plastic upper and a plastic outer sole. You furnished a component breakdown for the textile upper shoes, style numbers 8011-1 and CLD 6704, indicating the rubber and/or plastics are over ten percent by weight for the entire shoe. As you requested, the samples will be returned under separate cover. 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 textile upper shoes, style numbers 8011-1 and CLD 6704 will be 6404.19.35, Harmonized Tariff Schedule of the United States, 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. The applicable subheading for the plastic upper shoes, style numbers CLD 6702 and CLS 6703, will be 6402.99.18, HTS, which provides for other footwear; in which the upper’s external surface is predominately rubber and/or plastics; which is other than “sports footwear”; in which there is no protective metal toe-cap; in which the top of the upper does not cover the wearer’s ankle; in which the upper’s external surface is over 90 percent rubber and/or plastics; which does not have a foxing or foxing-like band; which is not designed to be protective against water, oil, or cold or inclement weather. The rate of duty will be 6 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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