J83215 J8 Ruling Active

The tariff classification of footwear from China.

Issued April 15, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6405.20.90

Headings: 6405

Product description

The submitted half pair sample, identified as Style # W4452, is a women’s open-toe, open-heel slip-on shoe. The shoe has an approximate 3 ?-inch wide elastic-type textile band upper, a padded insole, an approximate 2 ¼-inch wedge-type heel and a molded rubber/plastic and textile outsole. Note 4 (b), Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS), states that the constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments. The Explanatory Notes to Chapter 64 HTS, offer the term “when in use” to the external surface area of the outer sole determination. Visual examination of the outer sole indicates that it is composed of unit-molded rubber to which textile fabric has been adhered to the external surface in contact with the ground. This office regards the constituent material of the outer sole to be predominantly of textile material.

CBP rationale

The applicable subheading for Style # W4452, will be 6405.20.90, 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 the upper, by weight, predominately consists of fibers other than vegetable fibers or wool, and which has a line of demarcation between the sole and the upper.

Full text

NY J83215 April 15, 2003 CLA-2-64: RR: NC: TA: 347 J83215 CATEGORY: Classification TARIFF NO.: 6405.20.90 Mr. John Imbrogulio Nordstrom, Inc. Customs Compliance Dept. 1617 Sixth Ave. Suite 1000 Seattle, WA 98101-1742 RE: The tariff classification of footwear from China. Dear Mr. Imbrogulio: In your letter dated April 07, 2003, you requested a tariff classification ruling. The submitted half pair sample, identified as Style # W4452, is a women’s open-toe, open-heel slip-on shoe. The shoe has an approximate 3 ?-inch wide elastic-type textile band upper, a padded insole, an approximate 2 ¼-inch wedge-type heel and a molded rubber/plastic and textile outsole. Note 4 (b), Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS), states that the constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments. The Explanatory Notes to Chapter 64 HTS, offer the term “when in use” to the external surface area of the outer sole determination. Visual examination of the outer sole indicates that it is composed of unit-molded rubber to which textile fabric has been adhered to the external surface in contact with the ground. This office regards the constituent material of the outer sole to be predominantly of textile material. The applicable subheading for Style # W4452, will be 6405.20.90, 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 the upper, by weight, predominately consists of fibers other than vegetable fibers or wool, and which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5% ad valorem. We are returning the 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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