CBP Ruling J82408 — The tariff classification of footwear from China

Tariff classification

Headings: 6404

Product description

The submitted sample is a women’s half pair, open-heel, open-toe slip-on shoe, identified by you as sandal style “Razzle.” The shoe has a Y-shaped strap upper with a textile fabric external surface area and a textile toe-thong. The upper surface also features a decorative accessory of a securely attached ornamental metal linked chain with glass rhinestones. The shoe has a 2 ½-inch high spiked plastic heel, a steel arch support, a textile faced foam padded paperboard midsole and a cemented-on leather outer sole. Your letter states that you are providing the component material by weight percentage breakdown for this shoe that was obtained from tests performed by an independent laboratory. Those component material weight percentages are reported to be as follows: leather 22.45%, textile 16.36%, plastic/rubber 18.02%, paper/metal 43.17%. You also state that this shoe will be valued at over $2.50 per pair.

CBP rationale

The applicable subheading for this women’s shoe, identified as style “Razzle” will be 6404.20.40, 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 or reinforcements); in which the outer sole’s external surface is predominately leather or composition leather; in which the shoe, by weight, is not over 50% as a total of textile, rubber and plastic materials; and which is valued over $2.

Full text

NY J82408 March 31, 2003 CLA-2-64:RR:NC:TA:347 J82408 CATEGORY: Classification TARIFF NO.: 6404.20.40 Ms. Rebecca Cheung Federated Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of footwear from China Dear Ms. Cheung: In your letter dated March 20, 2003 you requested a tariff classification ruling. The submitted sample is a women’s half pair, open-heel, open-toe slip-on shoe, identified by you as sandal style “Razzle.” The shoe has a Y-shaped strap upper with a textile fabric external surface area and a textile toe-thong. The upper surface also features a decorative accessory of a securely attached ornamental metal linked chain with glass rhinestones. The shoe has a 2 ½-inch high spiked plastic heel, a steel arch support, a textile faced foam padded paperboard midsole and a cemented-on leather outer sole. Your letter states that you are providing the component material by weight percentage breakdown for this shoe that was obtained from tests performed by an independent laboratory. Those component material weight percentages are reported to be as follows: leather 22.45%, textile 16.36%, plastic/rubber 18.02%, paper/metal 43.17%. You also state that this shoe will be valued at over $2.50 per pair. The applicable subheading for this women’s shoe, identified as style “Razzle” will be 6404.20.40, 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 or reinforcements); in which the outer sole’s external surface is predominately leather or composition leather; in which the shoe, by weight, is not over 50% as a total of textile, rubber and plastic materials; and which is valued over $2.50 per pair. 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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