The tariff classification of footwear
Issued September 3, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6405.20.90
Headings: 6405
Product description
You have not supplied a style number nor a country of origin for the submitted sample. The shoe is a women’s slip-on casual shoe with a textile upper and an outer sole composed of a complete unit-molded rubber/plastics outer sole to which a thin layer of textile material has been adhered in pieced-in sections at the toe, instep and heel. In HQ 964978, dated April 18, 2002 Customs addressed 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 your sample.
CBP rationale
The applicable subheading for the submitted sample will be 6405.20.90, Harmonized Tariff Schedule of the United States, (HTS), which provides for other footwear with uppers of textile material, other.
Full text
NY I85109 September 3, 2002 CLA-2-64:RR:NC:347:I85109 CATEGORY: Classification TARIFF NO.: 6405.20.90 Mr. James P. Sullivan Sullivan & Lynch, P.C. 156 State Street Boston, MA 02109-2508 RE: The tariff classification of footwear Dear Mr. Sullivan: In your letter dated August 7, 2002, you requested a tariff classification ruling for a sample of footwear on behalf of Bennett Importing. You have not supplied a style number nor a country of origin for the submitted sample. The shoe is a women’s slip-on casual shoe with a textile upper and an outer sole composed of a complete unit-molded rubber/plastics outer sole to which a thin layer of textile material has been adhered in pieced-in sections at the toe, instep and heel. In HQ 964978, dated April 18, 2002 Customs addressed 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 your sample. The applicable subheading for the submitted sample will be 6405.20.90, Harmonized Tariff Schedule of the United States, (HTS), which provides for other footwear with uppers of textile material, other. The general rate of duty will be 12.5 percent ad valorem. The submitted sample is not marked with the country of origin. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, 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 its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. 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
Ruling history
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