CBP Ruling H88802: The tariff classification of footwear from China

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H8 H88802 (March 7, 2002)

Tariff classification

Headings: 6403

Product description

You have submitted two half pair samples of women’s sandal-like shoes with open heels, identified as ES-Highdrive (green) and ES-Goanna (blue), both having identically constructed leather and textile material uppers that only differ by being green or blue in color and both with very similar looking unit molded rubber/plastic bottoms. We have been able to determine, based on our visual measurements, that the external surface area of these shoe uppers is predominately leather. The uppers consist of suede leather at the sides, around the toes, behind the heel and feature elasticized textile panels at the instep and textile straps behind the ankle. The shoes also feature three ½-inch wide adjustable hook-and-loop type closure straps. They are not considered “sports footwear” as

CBP rationale

the applicable subheading for both these shoes, identified ES-Highdrive (green) and ES-Goanna (blue), will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, with uppers predominately of leather (excluding accessories or reinforcements) and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; which is valued, we presume, over $2.

Full text

NY H88802 March 7, 2002 CLA-2-64:RR:NC:TA:347 H88802 CATEGORY: Classification TARIFF NO.: 6403.99.90 Ms. Melissa B. Weiss Barthco International, Inc. 721 Chestnut St. Philadelphia, PA 19106 RE: The tariff classification of footwear from China Dear Ms. Weiss: In your letter dated February 21, 2002, on behalf of your client Nine West, Inc., you requested a tariff classification ruling. You have submitted two half pair samples of women’s sandal-like shoes with open heels, identified as ES-Highdrive (green) and ES-Goanna (blue), both having identically constructed leather and textile material uppers that only differ by being green or blue in color and both with very similar looking unit molded rubber/plastic bottoms. We have been able to determine, based on our visual measurements, that the external surface area of these shoe uppers is predominately leather. The uppers consist of suede leather at the sides, around the toes, behind the heel and feature elasticized textile panels at the instep and textile straps behind the ankle. The shoes also feature three ½-inch wide adjustable hook-and-loop type closure straps. They are not considered “sports footwear” as you believe, since as per Chapter 64, Subheading Note1 (a) or (b), they do not have “…spikes, sprigs, cleats, stops, clips, bars or the like” and they are not “skating boots, ski-boots and cross-country ski footwear, snowboard boots, wrestling boots, boxing boots and cycling shoes.” Therefore, the applicable subheading for both these shoes, identified ES-Highdrive (green) and ES-Goanna (blue), will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, with uppers predominately of leather (excluding accessories or reinforcements) and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; which is valued, we presume, over $2.50 per pair; for other persons. 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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