CBP Ruling H81759 — The tariff classification of footwear from Spain

Tariff classification

Headings: 6404

Product description

The submitted half pair sample, identified as Style #K312094 (Aidan), is a woman’s open back, slip-on shoe with an upper that has an external surface area of a black textile fabric material that is mostly but not entirely covered with small stitched-on black plastic sequins and cylinder shaped decorative accessories. The shoe also has a 2-inch high plastic heel and a leather outer sole. You have provided component material weight percentage breakdown figures, indicating that the total weight of all the textile, rubber and plastic components in this shoe is equal to 24% of the weight of the shoe, and also that the weight of all rubber and plastic components is equal to 15.6%. Classification of this item is based on the accuracy of these submitted component weight breakdown figures and they will be subject to verification by Customs, at the time of actual importation at the ports of entry.

CBP rationale

The applicable subheading for this shoe, identified as Style #K312094 (Aidan), will be 6404.20.40, 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 leather or composition leather; which is, by weight, not over 50% as a total of textile material, rubber and plastics; and which is valued, we presume, over $2.

Full text

NY H81759 June 8, 2001 CLA-2-64:RR:NC:TA:347 H81759 CATEGORY: Classification TARIFF NO.: 6404.20.40 Ms. Elizabeth Rizzo The Donna Karan Company 600 Gotham Parkway Carlstadt, NJ 07072 RE: The tariff classification of footwear from Spain Dear Ms. Rizzo: In your letter dated May 24, 2001 you requested a tariff classification ruling. The submitted half pair sample, identified as Style #K312094 (Aidan), is a woman’s open back, slip-on shoe with an upper that has an external surface area of a black textile fabric material that is mostly but not entirely covered with small stitched-on black plastic sequins and cylinder shaped decorative accessories. The shoe also has a 2-inch high plastic heel and a leather outer sole. You have provided component material weight percentage breakdown figures, indicating that the total weight of all the textile, rubber and plastic components in this shoe is equal to 24% of the weight of the shoe, and also that the weight of all rubber and plastic components is equal to 15.6%. Classification of this item is based on the accuracy of these submitted component weight breakdown figures and they will be subject to verification by Customs, at the time of actual importation at the ports of entry. The applicable subheading for this shoe, identified as Style #K312094 (Aidan), will be 6404.20.40, 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 leather or composition leather; which is, by weight, not over 50% as a total of textile material, rubber and plastics; and which is valued, we presume, over $2.50 per pair. The rate of duty will be 10% 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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