CBP Ruling I87852 — The tariff classification of footwear from China

Tariff classification

Headings: 6402

Product description

The submitted half pair sample, identified as Style #PS-3021, is a woman’s open-toe, open-heel slip-on shoe with an upper consisting of five ¼-inch wide straps that crisscross over the wearer’s instep and are secured under the shoe’s textile footbed insole. Visual examination of the shoe indicates that the upper straps consist of interwoven strips of textile material to which an external layer of rubber/plastics has been applied. In this regard, the upper will be considered rubber/plastics for tariff purposes as enumerated in Note 3(a) to chapter 64, Harmonized Tariff Schedule of the United States (HTS) which states that, for the purposes of chapter 64, “the terms ‘rubber’ and ‘plastics’ include woven fabrics or other textile products with an external layer of rubber or plastics being visible to the naked eye; for the purpose of this provision, no account should be taken of any resulting change of color.” This sandal-like shoe also has a 1-inch high textile faced foam plastic midsole and a cemented-on rubber/plastic outer sole.

CBP rationale

The applicable subheading for this shoe, identified as Style #PS-3021, will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not have a foxing-like band; and which does not cover the ankle.

Full text

NY I87852 November 5, 2002 CLA-2-64:RR:NC:TA:347 I87852 CATEGORY: Classification TARIFF NO.: 6402.99.18 Ms. Debbie Seidl Candie’s Inc. 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-3021, is a woman’s open-toe, open-heel slip-on shoe with an upper consisting of five ¼-inch wide straps that crisscross over the wearer’s instep and are secured under the shoe’s textile footbed insole. Visual examination of the shoe indicates that the upper straps consist of interwoven strips of textile material to which an external layer of rubber/plastics has been applied. In this regard, the upper will be considered rubber/plastics for tariff purposes as enumerated in Note 3(a) to chapter 64, Harmonized Tariff Schedule of the United States (HTS) which states that, for the purposes of chapter 64, “the terms ‘rubber’ and ‘plastics’ include woven fabrics or other textile products with an external layer of rubber or plastics being visible to the naked eye; for the purpose of this provision, no account should be taken of any resulting change of color.” This sandal-like shoe also has a 1-inch high textile faced foam plastic midsole and a cemented-on rubber/plastic outer sole. You state that it will be valued at $5.10 per pair. The applicable subheading for this shoe, identified as Style #PS-3021, will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not have a foxing-like band; and which does not cover the ankle. The rate of duty will be 6% 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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