CBP Ruling I87723 — The tariff classification of footwear from Spain.

Tariff classification

Headings: 6404

Product description

The submitted half pair sample identified as Style name ELIZA, is an open-toe, open-heel, slip-on sandal. The upper consists of nine approximately 1/8-inch wide textile material straps that are trussed together over the middle of the vamp to form an Y-configured toe-thong strap, the ends of which penetrate and are fastened under the shoe’s rubber/plastic insole. The shoe also features a 2-inch decorative textile material flower that is cemented to the trussed section of the upper, a jute insole with a heel pad that is affixed to the top surface of the footbed at the heel and a leather outsole. You have provided a weight breakdown that indicates the percentage of the shoe’s components by weight to be 58.54% textile, 10.24% rubber/plastics and 31.22% leather.

CBP rationale

The applicable subheading for Style name ELIZA, will be 6404.20.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer sole’s external surface is predominately leather or composition leather; and which is by weight, over 50% as a total of textile materials, rubber and plastics and 10% or more of rubber and/or plastics.

Full text

NY I87723 November 22, 2002 CLA-2-64: RR: NC: TA: 347 I87723 CATEGORY: Classification TARIFF NO.: 6404.20.60 Ms. Linda Moyer Associated Merchandising Corporation 500 Seventh Avenue New York, NY 10119 RE: The tariff classification of footwear from Spain. Dear Ms. Moyer: In your letter dated November 08,2002, you requested a tariff classification ruling. The submitted half pair sample identified as Style name ELIZA, is an open-toe, open-heel, slip-on sandal. The upper consists of nine approximately 1/8-inch wide textile material straps that are trussed together over the middle of the vamp to form an Y-configured toe-thong strap, the ends of which penetrate and are fastened under the shoe’s rubber/plastic insole. The shoe also features a 2-inch decorative textile material flower that is cemented to the trussed section of the upper, a jute insole with a heel pad that is affixed to the top surface of the footbed at the heel and a leather outsole. You have provided a weight breakdown that indicates the percentage of the shoe’s components by weight to be 58.54% textile, 10.24% rubber/plastics and 31.22% leather. The applicable subheading for Style name ELIZA, will be 6404.20.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer sole’s external surface is predominately leather or composition leather; and which is by weight, over 50% as a total of textile materials, rubber and plastics and 10% or more 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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