The tariff classification of woman’s slip-on shoes from China.
Issued May 10, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6404.19.35
Headings: 6404
Product description
You have submitted a sample identified as Style # ZRIC/ZURICH, a woman’s closed-toe, open-heel, slip-on shoe with a textile material upper featuring an approximately ½-inch wide textile collar-trim band. The shoe also has a sewn on molded rubber/plastic outer sole that overlaps the upper at the sole by more than ¼-inch all-around the perimeter of the shoe. We consider this shoe to have a foxing-like band.
CBP rationale
The applicable subheading for Style # ZRIC/ZURICH 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, having a foxing-like band: which is 10% or more by weight of rubber or plastics: other.
Full text
NY I80983 May 10, 2002 CLA-2-64: RR: NC: TA: 347 I80983 CATEGORY: Classification TARIFF NO.: 6404.19.35 Mr. John Imbrogulio Nordstrom, Inc. Customs Compliance Dept. 1617 Sixth Ave. Suite 1000 Seattle, WA 98101-1742 RE: The tariff classification of woman’s slip-on shoes from China. Dear Mr. Imbrogulio: In your letter dated April 30, 2002, you requested a tariff classification ruling. You have submitted a sample identified as Style # ZRIC/ZURICH, a woman’s closed-toe, open-heel, slip-on shoe with a textile material upper featuring an approximately ½-inch wide textile collar-trim band. The shoe also has a sewn on molded rubber/plastic outer sole that overlaps the upper at the sole by more than ¼-inch all-around the perimeter of the shoe. We consider this shoe to have a foxing-like band. The applicable subheading for Style # ZRIC/ZURICH 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, 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 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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