CBP Ruling I87853 — The tariff classification of footwear from Italy.

Tariff classification

Headings: 6402

Product description

The submitted half pair sample identified as Style # 22072, is a woman’s open-toe, open-heel slip-on shoe. The upper consists of ten approximately 1/8-inch wide textile material straps that are trussed together over the middle of the vamp and fastened under the shoe’s rubber/plastic insole. Visual examination of the shoe’s upper indicates that that the straps are made up of a textile material to which an external layer of rubber/plastics has been applied. In this regard, the upper is considered rubber/plastic for tariff purposes as enumerated in Note 3(a) to chapter 64, Harmonized Tariff Schedule of the United States (HTS) which states that “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 purposes of this provision, no account should be taken of any resulting change of color.” The shoe also has an approximately 3 ¾-inch wedge-type platform heel and a rubber/plastic outsole.

CBP rationale

The applicable subheading for Style # 22072, will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, having uppers of which over 90% of the external surface area (including accessories and reinforcements such as those mentioned in Note 4(a) to this chapter) is rubber or plastics, not covering the ankle.

Full text

NY I87853 November 6, 2002 CLA-2-64: RR: NC: TA: 347 I87853 CATEGORY: Classification TARIFF NO.: 6402.99.18 Ms. Debbie Seidl Candie’s 400 Columbus Ave. Valhalla, NY 10595 RE: The tariff classification of footwear from Italy. Dear Ms. Seidl: In your letter dated October 16, 2002, you requested a tariff classification ruling. The submitted half pair sample identified as Style # 22072, is a woman’s open-toe, open-heel slip-on shoe. The upper consists of ten approximately 1/8-inch wide textile material straps that are trussed together over the middle of the vamp and fastened under the shoe’s rubber/plastic insole. Visual examination of the shoe’s upper indicates that that the straps are made up of a textile material to which an external layer of rubber/plastics has been applied. In this regard, the upper is considered rubber/plastic for tariff purposes as enumerated in Note 3(a) to chapter 64, Harmonized Tariff Schedule of the United States (HTS) which states that “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 purposes of this provision, no account should be taken of any resulting change of color.” The shoe also has an approximately 3 ¾-inch wedge-type platform heel and a rubber/plastic outsole. You state that the shoe will be valued at $8.50 per pair. The applicable subheading for Style # 22072, will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, having uppers of which over 90% of the external surface area (including accessories and reinforcements such as those mentioned in Note 4(a) to this chapter) is rubber or plastics, not covering 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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