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The tariff classification of footwear from China
Issued August 16, 2002 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardI8 I84619 (August 16, 2002)
Tariff classification
HTS codes: 6404.19.35
Headings: 6404
Product description
The submitted half pair sample identified as Pattern #TSW1H303Z is a woman’s open-toe, open-heel slip-on shoe. The shoe has a red brushed denim textile fabric material upper, a wood platform footbed midsole and a rubber/plastic outer sole.
CBP rationale
The applicable subheading for this shoe 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 has open toes or open heels; and which is over 10% by weight of rubber and/or plastics.
Full text
NY I84619 August 16, 2002 CLA-2-64:RR:NC:TA:347 I84619 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Eva Lau BBC International 1515 N. Federal Hwy, Suite 206 Boca Raton, FL 33432 RE: The tariff classification of footwear from China Dear Ms. Lau: In your letter dated July 29, 2002 you requested a tariff classification ruling. The submitted half pair sample identified as Pattern #TSW1H303Z is a woman’s open-toe, open-heel slip-on shoe. The shoe has a red brushed denim textile fabric material upper, a wood platform footbed midsole and a rubber/plastic outer sole. You state that rubber and plastics account for 28% of the total weight of this shoe. The applicable subheading for this shoe 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 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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