CBP Ruling H85935 — The tariff classification of footwear from China

Tariff classification

Headings: 6404

Product description

The submitted half pair sample, identified as Style PP #231573, “Crochet Slipper,” is a woman’s below the ankle height slip-on shoe with a knit mesh textile material upper and an elasticized topline opening that allows the wearer to pull the shoe on. The shoe also has a molded rubber/plastic bottom with a sidewall that overlaps the upper at the sole by approximately ½-inch, all around the shoe’s lower perimeter. We consider this shoe to have a foxing-like band. In your letter you indicate that that this shoe will be valued at under $3.00 per pair.

CBP rationale

The applicable subheading for this shoe, identified as Style PP #231573, will be 6404.19.50, 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 does not have open toes or open heels; which has a foxing or a foxing-like band of rubber or plastics; and which is valued not over $3.

Full text

NY H85935 December 11, 2001 CLA-2-64:RR:NC:TA:347 H85935 CATEGORY: Classification TARIFF NO.: 6404.19.50 Mr. Daniel Shapiro Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of footwear from China Dear Mr. Shapiro: In your letter dated December 5, 2001, on behalf of your client Avon Products, Inc., you requested a tariff classification ruling. The submitted half pair sample, identified as Style PP #231573, “Crochet Slipper,” is a woman’s below the ankle height slip-on shoe with a knit mesh textile material upper and an elasticized topline opening that allows the wearer to pull the shoe on. The shoe also has a molded rubber/plastic bottom with a sidewall that overlaps the upper at the sole by approximately ½-inch, all around the shoe’s lower perimeter. We consider this shoe to have a foxing-like band. In your letter you indicate that that this shoe will be valued at under $3.00 per pair. The applicable subheading for this shoe, identified as Style PP #231573, will be 6404.19.50, 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 does not have open toes or open heels; which has a foxing or a foxing-like band of rubber or plastics; and which is valued not over $3.00 per pair.. The rate of duty will be 48% ad valorem. The rate of duty will remain the same in 2002. 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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