10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of footwear from China
Issued June 20, 2001 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardH8 H81972 (June 20, 2001)
Tariff classification
HTS codes: 6404.19.35
Headings: 6404
Product description
The submitted sample, identified as style AF-2006(F130), is a beachcomber-type toe thong sandal with a Y-strap configured textile upper of woven straw-like polypropylene strips and a plastic encased toe piece. Our measurements indicate that the individual polypropylene strips, which are folded repeatedly along their lengths and crimped, have apparent widths of approximately 2 millimeters or less. HTS heading 5404 provides in part for strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5mm to be considered a man-made fiber. Therefore, in as much as the individual polypropylene strips comprising the woven external surface material of this sandal are well under 5mm in width, this sandal is considered to have a predominately textile material upper and not a plastic one. The sandal also has a footbed insole and an approximately ¾-inch thick EVA plastic wedge shaped bottom/outer sole.
CBP rationale
The applicable subheading for this sandal, identified as style AF-2006(F130), 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; 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 H81972 June 20, 2001 CLA-2-64:RR:NC:TA:347 H81972 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Kathy A. Quintano Footstar 933 MacArthur Blvd. Mahwah, NJ 07430 RE: The tariff classification of footwear from China Dear Ms. Quintano: In your letter dated June 6, 2001 you requested a tariff classification ruling. The submitted sample, identified as style AF-2006(F130), is a beachcomber-type toe thong sandal with a Y-strap configured textile upper of woven straw-like polypropylene strips and a plastic encased toe piece. Our measurements indicate that the individual polypropylene strips, which are folded repeatedly along their lengths and crimped, have apparent widths of approximately 2 millimeters or less. HTS heading 5404 provides in part for strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5mm to be considered a man-made fiber. Therefore, in as much as the individual polypropylene strips comprising the woven external surface material of this sandal are well under 5mm in width, this sandal is considered to have a predominately textile material upper and not a plastic one. The sandal also has a footbed insole and an approximately ¾-inch thick EVA plastic wedge shaped bottom/outer sole. The applicable subheading for this sandal, identified as style AF-2006(F130), 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; 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
More rulings on the same tariff codes
The tariff classification of footwear from China
The tariff classification of an open toe/open heel sandal from China
The tariff classification of footwear produced in the Dominican Republic
The tariff classification of footwear from China.
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from China.
Application for Further Review of Protest No: 2904-06-10031; Tariff Classification of Woman’s Footwear
The tariff classification of footwear from China
Request for Reconsideration of NY N038881; Classification of PODI Footwear
Follow H81972
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.