I86887 I8 Ruling Active

The tariff classification of footwear from China.

Issued October 9, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6405.20.90

Headings: 6405

Product description

The two submitted samples are described as follows: Style # W4419 is a woman’s open-toe, open-heel, slip-on shoe.

CBP rationale

The applicable subheading for Style #’s W4419 and W4322, will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the sole’s external surface is predominately other than rubber, plastics, leather or composition leather, in which the upper’s external surface is predominately textile materials, in which the upper, by weight, predominately consists of fibers other than vegetable fibers or wool.

Full text

NY I86887 October 9, 2002 CLA-2-64: RR: NC: TA: 347 I86887 CATEGORY: Classification TARIFF NO.: 6405.20.90 Ms. Nancy Bosseckert Freight Brokers International Inc. 1200 Brunswick Ave. P.O. Box 960219 Inwood, NY 11096-0219 RE: The tariff classification of footwear from China. Dear Ms. Bosseckert: In your letter dated September 13, 2002, on behalf of your client, Aerogroup International Inc., you requested a tariff classification ruling. The two submitted samples are described as follows: Style # W4419 is a woman’s open-toe, open-heel, slip-on shoe. You state that the shoe has a woven-fabric textile upper with an accompanying polyurethane stripe, which crosses over the top of instep and loops around a side button. The shoe also has a padded insole, an approximate 2 ½-inch high heel and a molded rubber/plastic outsole to which textile fabric has been adhered to the external surface in contact with the ground. This office regards the constituent material of the outsole to be predominantly of textile material. Style # W4322 is a woman’s open-toe, open-heel, slip-on shoe. The shoe has a woven-fabric textile upper, a padded insole, an approximate 3-inch high wedge-type heel and a molded rubber/plastic outsole to which textile fabric has been adhered to the external surface in contact with the ground. This office regards the constituent material of the outsole to be predominantly of textile material. Note 4 (b), Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS), states that the constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments. The Explanatory Notes to Chapter 64 HTS, offer the term “when in use” to the external surface area of the outer sole determination. The applicable subheading for Style #’s W4419 and W4322, will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the sole’s external surface is predominately other than rubber, plastics, leather or composition leather, in which the upper’s external surface is predominately textile materials, in which the upper, by weight, predominately consists of fibers other than vegetable fibers or wool. The rate of duty will be 12.5% ad valorem. We are returning the sample(s) 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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