CBP Ruling I85971 — The tariff classification of footwear from China

Tariff classification

Headings: 6403

Product description

The submitted sample is a woman’s casual sandal, no style number indicated which, we will presume will be valued over $2.50 per pair and will be made in China or some other country entitled to receive the general rate of duty. This open-toe, open-heel, slip-on shoe has a rubber/plastic outer sole and an upper that consists of thin round leather straps that have decorative wood cylinder and bead-like pieces, which slide around and cover but do not completely obscure the leather straps beneath them. In fact, the rear 2 ½-inch end portions of the straps of this Y-configured leather thong strap upper do not have any ornamental wood accessories at all and neither does the leather toe thong portion that fits between the toes. We consider this shoe to have an upper that is predominately leather. Therefore,

CBP rationale

the applicable subheading for this sandal-type shoe as described above will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers predominately of leather (excluding accessories or reinforcements) and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; which is valued, we presume, over $2.

Full text

NY I85971 October 1, 2002 CLA-2-64:RR:NC:TA:347 I85971 CATEGORY: Classification TARIFF NO.: 6403.99.90 Ms. Sheri Aswad Meynard Designs Ltd. 151 Newton St. Waltham, MA 02453 RE: The tariff classification of footwear from China Dear Ms. Aswad: In your letter dated September 10, 2002 you requested a tariff classification ruling. The submitted sample is a woman’s casual sandal, no style number indicated which, we will presume will be valued over $2.50 per pair and will be made in China or some other country entitled to receive the general rate of duty. This open-toe, open-heel, slip-on shoe has a rubber/plastic outer sole and an upper that consists of thin round leather straps that have decorative wood cylinder and bead-like pieces, which slide around and cover but do not completely obscure the leather straps beneath them. In fact, the rear 2 ½-inch end portions of the straps of this Y-configured leather thong strap upper do not have any ornamental wood accessories at all and neither does the leather toe thong portion that fits between the toes. We consider this shoe to have an upper that is predominately leather. Therefore, the applicable subheading for this sandal-type shoe as described above will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers predominately of leather (excluding accessories or reinforcements) and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; which is valued, we presume, over $2.50 per pair; and which is for women. The rate of duty will be 10% 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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