I87451 I8 Ruling Active

The tariff classification of footwear.

Issued October 30, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6404.20.40, 6404.19.35

Headings: 6404

Product description

The five samples are described as follows: Style Name “PIMA,” is a woman’s open-toe, open-heel slip-on shoe. The shoe has a textile material upper that consists of an approximately 2 ¼-inch wide strap that crosses over the middle of the instep and features loosely attached round plastic sequins. The shoe also has a wedge-type insole, a heel pad, a ¼-inch high rubber/plastic heel and a leather outsole. You indicate that the country of origin for this shoe is Spain. Style # 184402A is a woman’s closed-toe, open-heel slip-on shoe. The shoe has a woven textile material upper, a padded insole, a ½-inch heel and a leather outsole. You indicate that the country of origin for this shoe is China. Style # 77700 is a woman’s closed-toe, open-heel slipper. The slipper has a woven textile material upper with a top-line suede leather trim, a padded insole and a suede leather outsole. You indicate that the country of origin for this slipper is Italy. Style # 94071B is a woman’s open-toe, open-heel slip-on shoe. The shoe has a woven textile material upper that consists of an approximately 2 ¼-inch wide strap that crosses over the middle of the instep, a padded insole, ½-inch high heel and a leather outsole. You indicate that the country of origin for this shoe is China. Style name “ANEMONE,” you have requested that this shoe be withdrawn from

CBP rationale

The applicable subheading for Style name “PIMA” and style # 184402A, # 77700, # 94071B, will be 6404.20.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories and reinforcements); in which the outer sole’s external surface is predominately leather or composition leather; which is, by weight, not over 50% as a total of textile material, rubber and plastics; and which is valued, over $2. The applicable subheading for Style # 94071A, will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories and reinforcements); 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; which has open toes or open heels; and which is 10% or more by weight of rubber and/or plastics.

Full text

NY I87451 October 30, 2002 CLA-2-64: RR: NC: TA: 347 I87451 CATEGORY: Classification TARIFF NO.: 6404.19.35; 6404.20.40 Ms. Patricia Green C/O World Warehouse 1150 Route 11 Champlain, NY 12919 RE: The tariff classification of footwear. Dear Ms. Green: In your letter dated October 15, 2002, you requested a tariff classification ruling. The five samples are described as follows: Style Name “PIMA,” is a woman’s open-toe, open-heel slip-on shoe. The shoe has a textile material upper that consists of an approximately 2 ¼-inch wide strap that crosses over the middle of the instep and features loosely attached round plastic sequins. The shoe also has a wedge-type insole, a heel pad, a ¼-inch high rubber/plastic heel and a leather outsole. You indicate that the country of origin for this shoe is Spain. Style # 184402A is a woman’s closed-toe, open-heel slip-on shoe. The shoe has a woven textile material upper, a padded insole, a ½-inch heel and a leather outsole. You indicate that the country of origin for this shoe is China. Style # 77700 is a woman’s closed-toe, open-heel slipper. The slipper has a woven textile material upper with a top-line suede leather trim, a padded insole and a suede leather outsole. You indicate that the country of origin for this slipper is Italy. Style # 94071B is a woman’s open-toe, open-heel slip-on shoe. The shoe has a woven textile material upper that consists of an approximately 2 ¼-inch wide strap that crosses over the middle of the instep, a padded insole, ½-inch high heel and a leather outsole. You indicate that the country of origin for this shoe is China. Style name “ANEMONE,” you have requested that this shoe be withdrawn from the binding ruling request because you could not provide a percentage breakdown of the component materials by weight. The applicable subheading for Style name “PIMA” and style # 184402A, # 77700, # 94071B, will be 6404.20.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories and reinforcements); in which the outer sole’s external surface is predominately leather or composition leather; which is, by weight, not over 50% as a total of textile material, rubber and plastics; and which is valued, over $2.50 per pair. The rate of duty will be 10% ad valorem. Style # 94071A is a woman’s open-toe, open-heel slip-on shoe. The shoe has a woven textile material upper that consists of an approximately 2 ¼-inch wide strap that crosses over the middle of the instep, a padded insole, ½-inch high heel and a rubber/plastic outsole. You indicate that the country of origin for this shoe is China. The applicable subheading for Style # 94071A, will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories and reinforcements); 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; which has open toes or open heels; and which is 10% or more by weight of rubber and/or plastics.. The rate of duty will be 37.5% ad valorem We are returning the samples 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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