I87250 I8 Ruling Active

The tariff classification of footwear from China.

Issued October 21, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6405.20.30

Headings: 6405

Product description

The submitted half pair sample, identified as Style Name “Jayne,” is a child’s open-toe, open-heel sandal with an upper external surface area that

CBP rationale

The applicable subheading for the sandal, Style Name “Jayne,” will be 6405.20.30, 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 there is a line of demarcation between the sole and the upper, and in which the upper, by weight, predominately consists of vegetable fibers such as cotton or flax (lining, accessories and reinforcements not included).

Full text

NY I87250 October 21, 2002 CLA-2-64: RR: NC: TA: 347 I87250 CATEGORY: Classification TARIFF NO.: 6405.20.30 Ms. Sandra Kobs Kohl’s Department Stores N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of footwear from China. Dear Ms. Kobs: In your letter dated October 07, 2002, you requested a tariff classification ruling. The submitted half pair sample, identified as Style Name “Jayne,” is a child’s open-toe, open-heel sandal with an upper external surface area that you state is comprised by weight of 94% cotton denim and 6% metal buckle. The sandal has a adjustable ankle strap with a non-functional metal buckle and a side hook & loop closure, a padded insole and a molded rubber/plastic outer sole with a textile-walking surface, which you state, accounts for 76% of the external surface area in contact with the ground. 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. Visual examination of the outer sole indicates that it is composed of unit-molded rubber to which textile fabric has been adhered to the external surface in contact with the ground. This office regards the constituent material of the outer sole to be predominantly of textile material. The applicable subheading for the sandal, Style Name “Jayne,” will be 6405.20.30, 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 there is a line of demarcation between the sole and the upper, and in which the upper, by weight, predominately consists of vegetable fibers such as cotton or flax (lining, accessories and reinforcements not included). The rate of duty will be 7.5% ad valorem. We also note that the submitted sandal(s) is/are not marked with the country of origin. Therefore, if imported as is, the footwear submitted will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R 134.11 which states “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 container) will permit.” We are returning your 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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