The tariff classification of footwear from China.
Issued November 6, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6404.19.35
Headings: 6404
Product description
The submitted half pair sample, identified as Style # PS-3010, is a woman’s open-toe, open-heel slip-on shoe with an upper consisting of three approximately ½-inch wide woven straps that you indicate are made up of natural hemp material. The straps interlace over the middle of the instep and are fastened under the shoe’s padded rubber/plastic insole. The shoe also has an approximately 2 ½-inch wedge-type platform heel and a rubber/plastic outsole.
CBP rationale
The applicable subheading for the shoe, identified as Style # PS-3010, 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 I87849 November 6, 2002 CLA-2-64: RR: NC: TA: 347 I87849 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Debbie Seidl Candie’s 400 Columbus Ave. Valhalla, NY 10595 RE: The tariff classification of footwear from China. Dear Ms Seidl: In your letter dated October 16, 2002, you requested a tariff classification ruling. The submitted half pair sample, identified as Style # PS-3010, is a woman’s open-toe, open-heel slip-on shoe with an upper consisting of three approximately ½-inch wide woven straps that you indicate are made up of natural hemp material. The straps interlace over the middle of the instep and are fastened under the shoe’s padded rubber/plastic insole. The shoe also has an approximately 2 ½-inch wedge-type platform heel and a rubber/plastic outsole. The applicable subheading for the shoe, identified as Style # PS-3010, 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 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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