CBP Ruling I82930 — The tariff classification of footwear from China

Tariff classification

Headings: 6404

Product description

The submitted half pair sample, identified by you as Pattern TSW0Y201Z, is a woman’s open-toe, open-back slip-on sandal. The sandal’s upper consists of a single, 4-inch wide strap vamp with a mostly non-woven flocked fiber textile material external surface area. This wide strap vamp upper also features two smaller, semicircular shaped, woven textile material side panels sewn-in near the sole, a teardrop shaped textile panel at mid-instep and this same woven textile material serves as edging trim. The sandal has a cemented-on rubber/plastic midsole and outer sole.

CBP rationale

The applicable subheading for this sandal, identified as Pattern TSW0Y201Z, will be 6404.19.35 Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); 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 has open toes or open heels; and which is over 10% by weight of rubber and/or plastics.

Full text

NY I82930 June 28, 2002 CLA-2-64:RR:NC:TA:347 I82930 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Dyana Kenney BBC International 489 Page St. Stoughton, MA 02072 RE: The tariff classification of footwear from China Dear Ms. Kenney: In your letter dated June 6, 2002 you requested a tariff classification ruling. The submitted half pair sample, identified by you as Pattern TSW0Y201Z, is a woman’s open-toe, open-back slip-on sandal. The sandal’s upper consists of a single, 4-inch wide strap vamp with a mostly non-woven flocked fiber textile material external surface area. This wide strap vamp upper also features two smaller, semicircular shaped, woven textile material side panels sewn-in near the sole, a teardrop shaped textile panel at mid-instep and this same woven textile material serves as edging trim. The sandal has a cemented-on rubber/plastic midsole and outer sole. You state that it will be valued at $3.20 per pair. The applicable subheading for this sandal, identified as Pattern TSW0Y201Z, will be 6404.19.35 Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); 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 has open toes or open heels; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% 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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