The tariff classification of footwear from China.
Issued April 23, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6404.19.35
Headings: 6404
Product description
You have submitted a half pair sample identified as “Style # L02412”, a woman’s closed- toe, open-heel, slip-on shoe. The shoe has a textile upper, a padded tongue, a non-functional four-eyelet lace closure at the instep and a sewn on rubber/plastic outer sole
CBP rationale
The applicable subheading for Style #L02412 will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of textile materials: footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, not having a foxing-like band: which is 10% or more by weight of rubber or plastics: other.
Full text
NY I80568 April 23, 2002 CLA-2-64: RR: NC: TA: 347 I80568 CATEGORY: Classification TARIFF NO.: 6404.19.35 Mr. Mike Diep TT Group Ltd. 1806 Wharncliffe Rd. S. London, Ont., N6L 1K1 RE: The tariff classification of footwear from China. Dear Mr. Diep: In your letter dated April 15, 2002, you requested a tariff classification ruling. You have submitted a half pair sample identified as “Style # L02412”, a woman’s closed- toe, open-heel, slip-on shoe. The shoe has a textile upper, a padded tongue, a non-functional four-eyelet lace closure at the instep and a sewn on rubber/plastic outer sole The applicable subheading for Style #L02412 will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of textile materials: footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, not having a foxing-like band: which is 10% or more by weight of rubber or plastics: other. 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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