CBP Ruling J82416 — The tariff classification of footwear from China.

Tariff classification

Headings: 6405

Product description

The submitted half pair sample, identified as Style # 14223-14, is a man’s open-toe, open-heel sandal. The upper is, as you indicate, made of 100% cotton, consisting of an approximately 1-inch wide Y-configured thong strap, the ends of which penetrate and are secured to a flat wooden 10-inch by 4 ½-inch rectangular insole. The outsole consists of two approximately 1-inch high by 1 ½-inch wide wooden blocks that are cemented to the bottom of the insole at the instep and heel areas.

CBP rationale

The applicable subheading for Style # 14223-14, will be 6405.20.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the sole’s external surface is predominately other than rubber, plastics, leather or composition leather, in which the upper’s external surface is predominately textile materials, in which there is a line of demarcation between the sole and the upper, and in which the upper, by weight, predominately consists of vegetable fibers such as cotton or flax (lining, accessories and reinforcements not included).

Full text

NY J82416 April 3, 2003 CLA-2-64: RR: NC: TA: 347 J82416 CATEGORY: Classification TARIFF NO.: 6405.20.30 Ms. Anna Maria Salas-Rogalski Disguise, Inc. 11906 Tech Center Court Poway, CA 92064 RE: The tariff classification of footwear from China. Dear Ms. Salas-Rogalski: In your letter dated March 24, 2003, you requested a tariff classification ruling. The submitted half pair sample, identified as Style # 14223-14, is a man’s open-toe, open-heel sandal. The upper is, as you indicate, made of 100% cotton, consisting of an approximately 1-inch wide Y-configured thong strap, the ends of which penetrate and are secured to a flat wooden 10-inch by 4 ½-inch rectangular insole. The outsole consists of two approximately 1-inch high by 1 ½-inch wide wooden blocks that are cemented to the bottom of the insole at the instep and heel areas. The applicable subheading for Style # 14223-14, will be 6405.20.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the sole’s external surface is predominately other than rubber, plastics, leather or composition leather, in which the upper’s external surface is predominately textile materials, in which there is a line of demarcation between the sole and the upper, and in which the upper, by weight, predominately consists of vegetable fibers such as cotton or flax (lining, accessories and reinforcements not included). The rate of duty will be 7.5% ad valorem. We also note that the submitted sandal is not marked with the country of origin. Therefore, if imported as is, the footwear submitted will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R 134.11 which states “every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit.” We are returning your sample as 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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