CBP Ruling I84800 — The tariff classification of footwear from China.

Tariff classification

Headings: 6404

Product description

The submitted half pair sample identified as Item # “NPS”, is a unisex open-toe, open-toe sandal with a upper that consists of rubber material sandwiched between a surface layer and inner layer of textile knit fabric. The sandal has an approximately 1 ¼-inch wide strap that has been configured into a toe loop and a toe strap by sewing a portion of the strap into the insole. The sandal features a second strap that is a approximately 2 ¾-inch wide textile-rubber material strap that crosses from right to left over the instep and attaches to the side of the using a hook & loop closure system. The sandal also has a padded insole and a cemented on rubber/plastic outsole.

CBP rationale

The applicable subheading for this sandal, identified as “Item # NPS”, 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; 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 10% or more by weight of rubber and/or plastics.

Full text

NY I84800 August 7, 2002 CLA-2-64: RR: NC: TA: 347 I84800 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Traci Manuel Virgo III Ltd. 766 Knox Court Yardley, PA 19067 RE: The tariff classification of footwear from China. Dear Ms. Manuel: In your letter dated 07/30/02, you requested a tariff classification ruling. The submitted half pair sample identified as Item # “NPS”, is a unisex open-toe, open-toe sandal with a upper that consists of rubber material sandwiched between a surface layer and inner layer of textile knit fabric. The sandal has an approximately 1 ¼-inch wide strap that has been configured into a toe loop and a toe strap by sewing a portion of the strap into the insole. The sandal features a second strap that is a approximately 2 ¾-inch wide textile-rubber material strap that crosses from right to left over the instep and attaches to the side of the using a hook & loop closure system. The sandal also has a padded insole and a cemented on rubber/plastic outsole. The applicable subheading for this sandal, identified as “Item # NPS”, 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; 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 10% or more 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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