CBP Ruling I87629 — The tariff classification of footwear from Indonesia

Tariff classification

Headings: 6404

Product description

The submitted sample, identified as your “Item Code SH/0001/30/31,” is a pair of girl’s silver colored slip-on shoes with polyester textile fabric uppers, which do not cover the wearer’s ankle. The external surface area of this shoe’s textile upper features numerous silver colored plastic sequin disk accessories with small glass bead centers sewn-on, which do not overlap each other and so that they do not completely cover the underlying silver woven textile upper material surface, but merely serve to enhance and decorate it. The shoe also has a rubber/plastic midsole wedge and a cemented-on, flat rubber outer sole.

CBP rationale

The applicable subheading for the this shoe, identified as “Item Code SH/0001/30/31,” 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 or 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 is a slip-on; which does not have a foxing-like band; and which is over 10% by weight of rubber and/or plastics.

Full text

NY I87629 November 22, 2002 CLA-2-64:RR:NC:TA:347 I87629 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Claire Hampson Lucy Locket Limited 5 Mill House, Carre St. Sleaford, Lincolnshire NG34 7TW England RE: The tariff classification of footwear from Indonesia Dear Ms. Hampson: In your letter dated October 24, 2002 you requested a tariff classification ruling. The submitted sample, identified as your “Item Code SH/0001/30/31,” is a pair of girl’s silver colored slip-on shoes with polyester textile fabric uppers, which do not cover the wearer’s ankle. The external surface area of this shoe’s textile upper features numerous silver colored plastic sequin disk accessories with small glass bead centers sewn-on, which do not overlap each other and so that they do not completely cover the underlying silver woven textile upper material surface, but merely serve to enhance and decorate it. The shoe also has a rubber/plastic midsole wedge and a cemented-on, flat rubber outer sole. The applicable subheading for the this shoe, identified as “Item Code SH/0001/30/31,” 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 or 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 is a slip-on; which does not have a foxing-like band; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% 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

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