CBP Ruling H81545 — The tariff classification of footwear from China

Tariff classification

Headings: 6404

Product description

The submitted half pair sample, identified as “Pattern name Darla,” is a little girl’s open-toe, open-heel sandal. The sandal has a textile canvas fabric upper with a “hook and loop” ankle strap closure and a wood platform midsole bottom with a 1-inch wide rubber/plastic flexing insert portion under the ball of the foot that allows for the wearer’s foot to bend. The sandal also has a separately cemented-on rubber/plastic outer sole and heel. Based on visual measurements (you did not submit any actual component material weight breakdown percentages), we will presume that this sandal, as we discussed in a follow up telephone conversation with you, is at least 10% or more by weight of rubber and/or plastics. Therefore,

CBP rationale

the applicable subheading for this sandal, identified as “Pattern name Darla” 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 H81545 June 6, 2001 CLA-2-64:RR:NC:TA:347 H81545 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Sonia Bucheit BBC International Ltd. 1515 N. Federal Hwy, Suite 206 Boca Raton, FL 33432 RE: The tariff classification of footwear from China Dear Ms. Bucheit: In your letter dated May 29, 2001 you requested a tariff classification ruling. The submitted half pair sample, identified as “Pattern name Darla,” is a little girl’s open-toe, open-heel sandal. The sandal has a textile canvas fabric upper with a “hook and loop” ankle strap closure and a wood platform midsole bottom with a 1-inch wide rubber/plastic flexing insert portion under the ball of the foot that allows for the wearer’s foot to bend. The sandal also has a separately cemented-on rubber/plastic outer sole and heel. Based on visual measurements (you did not submit any actual component material weight breakdown percentages), we will presume that this sandal, as we discussed in a follow up telephone conversation with you, is at least 10% or more by weight of rubber and/or plastics. Therefore, the applicable subheading for this sandal, identified as “Pattern name Darla” 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. 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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