CBP Ruling I88831 — The tariff classification of footwear from China

Tariff classification

Headings: 6403

Product description

The submitted half pair sample, identified as Style No. 5255, is a girl’s open-toe, open-heel slip-on sandal with a platform wedge midsole and a rubber/plastic outer sole. The upper consists of a leather toe strap/leather vamp strap combination plus a leather instep strap, both of which cross over an approximately 1-inch wide textile material vamp band/strap. You have provided a lab report stating that the external surface area of the upper ( ESAU) for this shoe was measured to be 52% leather and 48% textile material (noting that the area of the textile vamp hidden by the leather toe and instep straps was disregarded in determining the ESAU since it is not visible on the external surface of the upper). Therefore based on your measurements, this sandal shoe is considered to have a leather upper. For the purposes of classification we will presume that this shoe will be valued at over $2.50 per pair.

CBP rationale

The applicable subheading for this girl’s sandal, identified as Style No. 5255, will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, with uppers predominately of leather (excluding accessories or reinforcements) and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; which is valued, we presume, over $2.

Full text

NY I88831 December 10, 2002 CLA-2-64:RR:NC:TA:347 I88831 CATEGORY: Classification TARIFF NO.: 6403.99.90 Mr. Roger Crain Customs Science Services, Inc. 11901 Reynolds Ave. Potomac, MD 20854-3334 RE: The tariff classification of footwear from China Dear Mr.Crain: In your letter dated November 25, 2002, on behalf of Mia Shoes, Inc., you requested a tariff classification ruling. The submitted half pair sample, identified as Style No. 5255, is a girl’s open-toe, open-heel slip-on sandal with a platform wedge midsole and a rubber/plastic outer sole. The upper consists of a leather toe strap/leather vamp strap combination plus a leather instep strap, both of which cross over an approximately 1-inch wide textile material vamp band/strap. You have provided a lab report stating that the external surface area of the upper ( ESAU) for this shoe was measured to be 52% leather and 48% textile material (noting that the area of the textile vamp hidden by the leather toe and instep straps was disregarded in determining the ESAU since it is not visible on the external surface of the upper). Therefore based on your measurements, this sandal shoe is considered to have a leather upper. For the purposes of classification we will presume that this shoe will be valued at over $2.50 per pair. The applicable subheading for this girl’s sandal, identified as Style No. 5255, will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, with uppers predominately of leather (excluding accessories or reinforcements) and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; which is valued, we presume, over $2.50 per pair; and which is for women. The rate of duty will be 10% ad valorem. We are returning the sample as you 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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