The tariff classification of a textile shoe from China.
Issued May 3, 2001 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6404.19.90
Headings: 6404
Product description
The tariff classification of a textile shoe from China.
CBP rationale
The applicable subheading for style “Thunder,” #23317031 will be 6404.19.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper’s external surface is predominately textile materials, in which the outer sole's external surface is predominately rubber and/or plastics, which is not athletic footwear, which has neither open toes or open heels, footwear of the slip-on type with a foxing-like band applied or molded at the sole and overlapping the upper, which is valued over $12.
Full text
NY H80447 May 3, 2001 CLA-2-64:RR:NC:TP:347 H80447 CATEGORY: Classification TARIFF NO.: 6404.19.90 Ms. Elizabeth Rizzo The Donna Karan Company 555 Gotham Parkway Carlstadt, NJ 07072 RE: The tariff classification of a textile shoe from China. Dear Ms. Rizzo: In your letter dated April 25, 2001, you requested a tariff classification ruling. You have submitted a sample of what you state is a woman’s shoe, style “Thunder,” #23317031, with an upper made up of 62.07% textile and 37.93% rubber/plastics, and a rubber outer sole. You state that the shoes are valued at $12.62 per pair. This is a slip-on shoe with a closed toe and closed heel, and a foxing-like band that overlaps the upper by more than ¼ inch all around the shoe’s perimeter. The applicable subheading for style “Thunder,” #23317031 will be 6404.19.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper’s external surface is predominately textile materials, in which the outer sole's external surface is predominately rubber and/or plastics, which is not athletic footwear, which has neither open toes or open heels, footwear of the slip-on type with a foxing-like band applied or molded at the sole and overlapping the upper, which is valued over $12.00 per pair. The rate of duty will be 9% ad valorem. We also note that the submitted sample is not marked with the country of origin. Therefore, if imported as is, the sample 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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