CBP Ruling H81972 — The tariff classification of footwear from China

Tariff classification

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

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