CBP Ruling I83573 — The tariff classification of woman’s footwear from Brazil.

Tariff classification

Headings: 6404

Product description

The two submitted half pair samples are described as follows: Style name “Carrie” – Is a women’s closed-toe, closed heel fashion boot. The approximately 18-inches in height boot has a woven elastic textile upper, an inner side boot shaft zipper, a padded insole, a 3 ¼-inch heel and a leather outsole. Style name “Mandie” – Is a women’s closed-toe, closed heel fashion boot. The approximately 16-inches in height boot has an elastic textile upper, a padded insole, a 3 ¼-inch heel and a leather outsole. You have also provided a component material weight report for each style of boot. Each of the reports has determined that the weight of the rubber and plastic component materials was more than 10% and that the total weight of the textile, rubber and plastic materials exceeded 50% of the total weight of all the component materials that made up these boots.

CBP rationale

The applicable subheading for Style name “Carrie” and Style name “Mandie”, will be 6404.20.60, 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 leather or composition leather; and which is by weight, over 50% as a total of textile materials, rubber and plastics and 10% or more of rubber and/or plastics.

Full text

NY I83573 July 26, 2002 CLA-2-64: RR: NC: TA: 347 I83573 CATEGORY: Classification TARIFF NO.: 6404.20.60 Ms. Amanda Wilson Dillard’s Incorporated 1600 Cantrell Road Little Rock, AR 72201 RE: The tariff classification of woman’s footwear from Brazil. Dear Ms. Wilson: In your letter dated July 10, 2002, you requested a tariff classification ruling. The two submitted half pair samples are described as follows: Style name “Carrie” – Is a women’s closed-toe, closed heel fashion boot. The approximately 18-inches in height boot has a woven elastic textile upper, an inner side boot shaft zipper, a padded insole, a 3 ¼-inch heel and a leather outsole. Style name “Mandie” – Is a women’s closed-toe, closed heel fashion boot. The approximately 16-inches in height boot has an elastic textile upper, a padded insole, a 3 ¼-inch heel and a leather outsole. You have also provided a component material weight report for each style of boot. Each of the reports has determined that the weight of the rubber and plastic component materials was more than 10% and that the total weight of the textile, rubber and plastic materials exceeded 50% of the total weight of all the component materials that made up these boots. The applicable subheading for Style name “Carrie” and Style name “Mandie”, will be 6404.20.60, 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 leather or composition leather; and which is by weight, over 50% as a total of textile materials, rubber and plastics and 10% or more of rubber and/or plastics. The rate of duty will be 37.5% ad valorem. We are returning the samples 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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