The tariff classification of footwear from China.
Issued August 29, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6404.19.80
Headings: 6404
Product description
The submitted half pair sample, identified by you as Style Number F0711MNB10, is a man’s closed-toe, closed-heel slip-on shoe that does not cover the ankle. The shoe has a textile material upper with two elastic throat gussets, a padded insole and a cemented-on molded rubber/plastic outsole. Based on our measurements, we have determined that the shoe’s outsole overlaps the upper at the sole by varying heights of as much as ½-inch or more around most of the shoe’s lower perimeter. In this regard, we consider this boot to have a foxing-like band. Your letter states that this shoe will be valued at over $ 7.00 per pair.
CBP rationale
The applicable subheading for this shoe will be 6404.19.80, 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 and which is valued over $6.
Full text
NY I85287 August 29, 2002 CLA-2-64: RR: NC: TA: 347 I85287 CATEGORY: Classification TARIFF NO.: 6404.19.80 Ms. Jenny Davenport Wal-Mart Stores Incorporated Wal-Mart Logistics Mail Stop # 0410-L-32 601 North Walton Bentonville, AR 72716-0410 RE: The tariff classification of footwear from China. Dear Ms. Davenport: In your letter dated August 13, 2002, you requested a tariff classification ruling. The submitted half pair sample, identified by you as Style Number F0711MNB10, is a man’s closed-toe, closed-heel slip-on shoe that does not cover the ankle. The shoe has a textile material upper with two elastic throat gussets, a padded insole and a cemented-on molded rubber/plastic outsole. Based on our measurements, we have determined that the shoe’s outsole overlaps the upper at the sole by varying heights of as much as ½-inch or more around most of the shoe’s lower perimeter. In this regard, we consider this boot to have a foxing-like band. Your letter states that this shoe will be valued at over $ 7.00 per pair. The applicable subheading for this shoe will be 6404.19.80, 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 and which is valued over $6.50 but not over $12/ per pair. The rate of duty will be 90¢/pr.+ 20% ad valorem. We are returning the sample 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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