CBP Ruling I87583 — The tariff classification of footwear from China

Tariff classification

Headings: 6405

Product description

The submitted half pair sample, identified as style “NW Luckily” is a woman’s open-toe, open-heel, slip-on shoe with an upper vamp consisting of a single 2 ½-inch wide textile material band decorated with plastic beads and sequins, that crosses over the top of the wearer’s foot. The shoe also has a molded rubber/plastic bottom with an outer sole in contact with the ground consisting of rubber/plastics and three non-woven textile fabric surface area panels. You have provided a lab report indicating that non-woven textile fabric material accounts for 90.78% and rubber/plastics for 9.22% of the surface area of the outer sole in contact with the ground. Based on the submitted lab report and as per Chapter 64, Note 4(b), HTS, the constituent material of this shoe’s outer sole is textile.

CBP rationale

The applicable subheading for this shoe, identified as style “NW Luckily” 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 fabric of the upper consists, by weight, predominately of fibers other than vegetable fibers or wool (linings, accessories or reinforcements not included); and which has a line of demarcation between the sole and the upper.

Full text

NY I87583 November 15, 2002 CLA-2-64:RR:NC:TA:347 I87583 CATEGORY: Classification TARIFF NO.: 6405.20.90 Ms. Melissa Weiss Barthco International, Inc. 721 Chestnut Street Philadelphia, PA 19106 RE: The tariff classification of footwear from China Dear Ms. Weiss: In your letter dated October 25, 2002, on behalf of Nine West, Inc., you requested a tariff classification ruling. The submitted half pair sample, identified as style “NW Luckily” is a woman’s open-toe, open-heel, slip-on shoe with an upper vamp consisting of a single 2 ½-inch wide textile material band decorated with plastic beads and sequins, that crosses over the top of the wearer’s foot. The shoe also has a molded rubber/plastic bottom with an outer sole in contact with the ground consisting of rubber/plastics and three non-woven textile fabric surface area panels. You have provided a lab report indicating that non-woven textile fabric material accounts for 90.78% and rubber/plastics for 9.22% of the surface area of the outer sole in contact with the ground. Based on the submitted lab report and as per Chapter 64, Note 4(b), HTS, the constituent material of this shoe’s outer sole is textile. The applicable subheading for this shoe, identified as style “NW Luckily” 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 fabric of the upper consists, by weight, predominately of fibers other than vegetable fibers or wool (linings, accessories or reinforcements not included); and which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5% ad valorem. 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

View original on CBP CROSS →