CBP Ruling H82561 — The tariff classification of footwear from China

Tariff classification

Headings: 6404

Product description

The four submitted samples, identified as Patterns Alana, Alecia, Alto and Annabel are described as follows: Pattern Alana – A woman’s open-toe, open heel shoe with a textile upper that features straps across the instep with rhinestone accessories, a thin heel strap and a side buckle closure. It also has a 3-inch high heel and a leather outer sole. You provide component weight breakdown percentage figures for this shoe, indicating that the weight of the textile, rubber and plastic components is 43%, leather is 19% and “other materials” is 38%. Pattern Alecia – A woman’s open-toe, open-back, slip-on shoe with a textile upper consisting of two straps at the instep, with a 3-inch high heel and a leather outer sole. You provide component weight breakdown percentage figures for this shoe, indicating that the weight of the textile, rubber and plastic components is 43.5%, leather is 18.5% and “other materials” is 38%. Pattern Alto – A woman’s open-toe, open-back, slip-on shoe with a textile upper, a 3-inch high heel and a leather outer sole. You provide component weight breakdown percentage figures for this shoe, indicating that the weight of the textile, rubber and plastic components is 42%, leather is 21% and “other materials” is 37%. Pattern Annabel – A woman’s open-toe, open heel, slip-on shoe with a textile upper featuring a rhinestone decorated buckle above the toes, a 3 ½-inch high heel and a leather outer sole. You provide component weight breakdown percentage figures for this shoe, indicating that the weight of the textile, rubber and plastic components is 41.5%, leather is 18.5% and “other materials” is 40%. For the purposes of this ruling, we will assume the measurements you provide for these four shoes are correct. However, the accuracy of these component weight breakdown figures will be subject to verification at the time of actual importation by Customs at the ports of entry. You have also stated in your letter that these four shoes are each valued at over $2

CBP rationale

The applicable subheading for all four shoes, identified as Patterns Alana, Alecia, Alto and Annabel, as described above, 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; 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 over $2.

Full text

NY H82561 June 28, 2001 CLA-2-64:RR:NC:TA:347 H82561 CATEGORY: Classification TARIFF NO.: 6404.20.40 Ms. Jane A. Sheridan Pagoda 8300 Maryland Ave. St. Louis, MO 63105 RE: The tariff classification of footwear from China Dear Ms. Sheridan: In your letter dated June 18, 2001 you requested a tariff classification ruling. The four submitted samples, identified as Patterns Alana, Alecia, Alto and Annabel are described as follows: Pattern Alana – A woman’s open-toe, open heel shoe with a textile upper that features straps across the instep with rhinestone accessories, a thin heel strap and a side buckle closure. It also has a 3-inch high heel and a leather outer sole. You provide component weight breakdown percentage figures for this shoe, indicating that the weight of the textile, rubber and plastic components is 43%, leather is 19% and “other materials” is 38%. Pattern Alecia – A woman’s open-toe, open-back, slip-on shoe with a textile upper consisting of two straps at the instep, with a 3-inch high heel and a leather outer sole. You provide component weight breakdown percentage figures for this shoe, indicating that the weight of the textile, rubber and plastic components is 43.5%, leather is 18.5% and “other materials” is 38%. Pattern Alto – A woman’s open-toe, open-back, slip-on shoe with a textile upper, a 3-inch high heel and a leather outer sole. You provide component weight breakdown percentage figures for this shoe, indicating that the weight of the textile, rubber and plastic components is 42%, leather is 21% and “other materials” is 37%. Pattern Annabel – A woman’s open-toe, open heel, slip-on shoe with a textile upper featuring a rhinestone decorated buckle above the toes, a 3 ½-inch high heel and a leather outer sole. You provide component weight breakdown percentage figures for this shoe, indicating that the weight of the textile, rubber and plastic components is 41.5%, leather is 18.5% and “other materials” is 40%. For the purposes of this ruling, we will assume the measurements you provide for these four shoes are correct. However, the accuracy of these component weight breakdown figures will be subject to verification at the time of actual importation by Customs at the ports of entry. You have also stated in your letter that these four shoes are each valued at over $2.50 per pair. The applicable subheading for all four shoes, identified as Patterns Alana, Alecia, Alto and Annabel, as described above, 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; 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 over $2.50 per pair. The rate of duty will be 10% 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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