CBP Ruling I84529 — The tariff classification of footwear from China

Tariff classification

Headings: 6405

Product description

The submitted sample is an athletic sneaker style shoe, identified as Style No. CC555, with an upper of cotton canvas textile material and an outer sole of rubber/plastics. The shoe does not cover the ankle and has a foxing tape encircling the entire lower perimeter of the shoe. The shoe also has a five eyelet lace closure. The bottom is composed of a complete unit molded rubber/plastic outer sole to which a thin layer of textile fabric material has been adhered. Customs Headquarters has recently issued HQ 964978, dated April 18, 2002 addressing the tariff classification of footwear with rubber soles covered with a thin layer of textile material. The shoes in that ruling have outer soles that are substantially similar to the sole of the instant shoe, Style No. CC555.

CBP rationale

The applicable subheading for the shoe, identified as Style No. CC555, will be 6405.20.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the outer sole’s external surface is predominately other than rubber, plastics, leather or composition leather; in which the upper’s external surface is predominately textile materials; and in which the upper, by weight, predominately consists of vegetable fibers such as cotton or flax (linings not included).

Full text

NY I84529 August 1, 2002 CLA-2-64:RR:NC:TA:347 I84529 CATEGORY: Classification TARIFF NO.: 6405.20.30 Mr. Robert B. Silverman Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 245 Park Ave. 33rd Floor New York, NY 10167-3397 RE: The tariff classification of footwear from China Dear Mr. Silverman: In your letter dated July 24, 2002, on behalf of your client Dynasty Footwear Ltd., you requested a tariff classification ruling. The submitted sample is an athletic sneaker style shoe, identified as Style No. CC555, with an upper of cotton canvas textile material and an outer sole of rubber/plastics. The shoe does not cover the ankle and has a foxing tape encircling the entire lower perimeter of the shoe. The shoe also has a five eyelet lace closure. The bottom is composed of a complete unit molded rubber/plastic outer sole to which a thin layer of textile fabric material has been adhered. Customs Headquarters has recently issued HQ 964978, dated April 18, 2002 addressing the tariff classification of footwear with rubber soles covered with a thin layer of textile material. The shoes in that ruling have outer soles that are substantially similar to the sole of the instant shoe, Style No. CC555. The applicable subheading for the shoe, identified as Style No. CC555, will be 6405.20.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the outer sole’s external surface is predominately other than rubber, plastics, leather or composition leather; in which the upper’s external surface is predominately textile materials; and in which the upper, by weight, predominately consists of vegetable fibers such as cotton or flax (linings not included). The rate of duty will be 7.5% 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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