G87616 G8 Ruling Active

The tariff classification of textile footwear from China.

Issued February 27, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6405.20.90

Headings: 6405

Product description

You have submitted two styles of textile shoes. Both styles are slip-on’s with closed toes and closed heels.

CBP rationale

The applicable subheading for styles #1567 and #80-SS will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the sole’s external surface is predominately other than rubber, plastics, leather or composition leather, in which the upper’s external surface is predominately textile materials, in which the upper, by weight, predominately consists of fibers other than vegetable fibers or wool, and which has a line of demarcation between the sole and the upper.

Full text

NY G87616 February 27, 2001 CLA-2-64:RR:NC:TP:347 G87616 CATEGORY: Classification TARIFF NO.: 6405.20.90 Ms. Linda Hamanaka Ken Hamanaka Co. 5777 West Century Blvd. Suite 760 Los Angeles, CA 90045 RE: The tariff classification of textile footwear from China. Dear Ms. Hamanaka: In your letter dated February 13, 2001, you requested a tariff classification ruling. You have submitted two styles of textile shoes. Both styles are slip-on’s with closed toes and closed heels. You state that style #1567 has an upper made up of 100% acrylic knit and an outer sole made up of 65% cotton and 35% polyester. You state that style #80-SS is a 100% acrylic knit slipper sock. The outer sole is made up of textile materials with protruding plastic dots that you state are designed for non-skid protection. You would like to know whether the footwear would be considered slippers or socks. Style #80-SS features a separately applied outer sole attached to the upper, therefore, it is considered footwear for purposes of chapter 64, Harmonized Tariff Schedule of the United States (HTSUS). Visual examination of the sole indicates that the external surface area of the outer sole is predominated by the textile material. Therefore, the constituent material of the outer sole for this shoe is considered to be textile. The applicable subheading for styles #1567 and #80-SS will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the sole’s external surface is predominately other than rubber, plastics, leather or composition leather, in which the upper’s external surface is predominately textile materials, in which the upper, by weight, predominately consists of fibers other than vegetable fibers or wool, and which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5% ad valorem. We also note that the submitted samples are not marked with the country of origin. Therefore, if imported as is, the samples submitted will not meet the country of origin marking requirement 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.” 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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