CBP Ruling I88994 — The tariff classification of footwear from China

Tariff classification

Headings: 6402

Product description

The submitted half pair sample identified as style name “Chill” is a women’s closed-toe, closed heel shoe with a plastic upper that does not cover the wearer’s ankle. The shoe has a hook-and-loop strap closure across the instep and a cemented-on unit molded rubber/plastic bottom that overlaps the upper at the sole by ¼-inch or more, all around the shoe’s lower perimeter. We consider this shoe to have a foxing-like band. You have informed this office by telephone that the shoe will be valued at $8.80 per pair.

CBP rationale

The applicable subheading for this shoe, identified as style name “Chill” will be 6402.99.80, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements) or which has a foxing-like band; which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued over $6.

Full text

NY I88994 December 13, 2002 CLA-2-64:RR:NC:TA:347 I88994 CATEGORY: Classification TARIFF NO.: 6402.99.80 Mr. W. J. Gonzalez Trans-Union Customs Service, Inc. 1191 S. Prairie Ave. Hawthorne, CA 90250 RE: The tariff classification of footwear from China Dear Mr. Gonzalez: In your letter dated November 20, 2002, on behalf of your client Strategic Partners, you requested a tariff classification ruling. The submitted half pair sample identified as style name “Chill” is a women’s closed-toe, closed heel shoe with a plastic upper that does not cover the wearer’s ankle. The shoe has a hook-and-loop strap closure across the instep and a cemented-on unit molded rubber/plastic bottom that overlaps the upper at the sole by ¼-inch or more, all around the shoe’s lower perimeter. We consider this shoe to have a foxing-like band. You have informed this office by telephone that the shoe will be valued at $8.80 per pair. The applicable subheading for this shoe, identified as style name “Chill” will be 6402.99.80, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements) or which has a foxing-like band; which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued over $6.50 but not over $12 per pair. The rate of duty will be 90 cents per pair plus 20% ad valorem. The rate of duty will remain the same in 2003. 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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