CBP Ruling G87230 — The tariff classification of footwear from China

Tariff classification

Headings: 6404

Product description

The submitted half pair sample, identified by you as style name “Chelsea Mule,” is a woman’s shoe with a textile canvas fabric upper. This shoe has an upper that covers the wearer’s toes and instep, has a six eyelet lace closure with a textile tongue at the instep, but the upper does not cover the ankle. At its lowest point at the back of the heel, the top edge of this shoe’s upper measures only ½-inch above the surface of the uncompressed socklining. We consider this shoe to have an open heel. The shoe also has a 1-1/4 inch high rubber/plastic platform midsole and a rubber/plastic outer sole. In your letter

CBP rationale

The applicable subheading for this shoe, identified as the “Chelsea Mule,” will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories and reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which has open toes or open heels; and which is 10% or more by weight of rubber and/or plastics.

Full text

NY G87230 February 27, 2001 CLA-2-64:RR:NC:TA:347 G87230 CATEGORY: Classification TARIFF NO.: 6404.19.35 Mr. W. J. Gonzalez Trans-Union Customs Service, Inc. 11941 S. Prairie Ave. Hawthorne, CA 90250 RE: The tariff classification of footwear from China Dear Mr. Gonzalez: In your letter dated February 12, 2001, on behalf of Palos Verdes Footwear, Inc. DBA: Sideout Shoe, Inc., you requested a tariff classification ruling. The submitted half pair sample, identified by you as style name “Chelsea Mule,” is a woman’s shoe with a textile canvas fabric upper. This shoe has an upper that covers the wearer’s toes and instep, has a six eyelet lace closure with a textile tongue at the instep, but the upper does not cover the ankle. At its lowest point at the back of the heel, the top edge of this shoe’s upper measures only ½-inch above the surface of the uncompressed socklining. We consider this shoe to have an open heel. The shoe also has a 1-1/4 inch high rubber/plastic platform midsole and a rubber/plastic outer sole. In your letter you state that it will be valued at $2.84 per pair. The applicable subheading for this shoe, identified as the “Chelsea Mule,” will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories and reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which has open toes or open heels; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem. We are returning the sample as you requested. 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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