I83412 I8 Ruling Active

The tariff classification of footwear from China.

Issued July 16, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6404.19.50

Headings: 6404

Product description

The submitted samples are described as follows: Item # 021- Is a men’s closed-toe, closed-heel, slip-on surf shoe that has a stretch textile fabric upper and a molded rubber/plastic outsole. Based on our measurements, we have determined that the shoe’s outsole overlaps the upper by a vertically measurable height of at least ¼-inch all-around the perimeter of the shoe. In this regard, we consider this shoe to have a foxing-like band.

CBP rationale

The applicable subheading for Item #021 and Item # 022, 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-like band wholly or almost wholly of rubber or plastics; and which is valued, not over $3.

Full text

NY I83412 July 16, 2002 CLA-2-64: RR: NC: TP: 347 I83412 CATEGORY: Classification TARIFF NO.: 6404.19.50 Ms. Louisa Fang Fiesta International Corporation 19817 Avenida Deseo Walnut, CA 91789 RE: The tariff classification of footwear from China. Dear Ms. Fang: In your letter dated June 24, 2002, you requested a tariff classification ruling. The submitted samples are described as follows: Item # 021- Is a men’s closed-toe, closed-heel, slip-on surf shoe that has a stretch textile fabric upper and a molded rubber/plastic outsole. Based on our measurements, we have determined that the shoe’s outsole overlaps the upper by a vertically measurable height of at least ¼-inch all-around the perimeter of the shoe. In this regard, we consider this shoe to have a foxing-like band. You state that this surf shoe is not valued over $3/pair. Item # 022- Is a child’s closed-toe, closed-heel, slip-on surf shoe that has a stretch textile fabric upper and a molded rubber/plastic outsole. Based on our measurements, we have determined that the shoe’s outsole overlaps the upper by a vertically measurable height of at least 3/16-inch or more all-around the perimeter of the shoe. We consider this shoe to have a foxing-like band. This shoe is also not valued over $3/pair. The applicable subheading for Item #021 and Item # 022, 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-like band wholly or almost wholly of rubber or plastics; and which is valued, not over $3.00 per pair. The rate of duty will be 48% ad valorem. We also note that the submitted shoe(s) is/are not marked with the country of origin. Therefore, if imported as is, the footwear submitted will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R 134.11 which states “every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit.” 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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