The tariff classification of footwear from China.
Issued July 21, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6404.19.35
Headings: 6404
Product description
The submitted half pair sample, identified by you as Style / Item Number S04-09-038, a woman’s open-toe, open-heel, slip-on shoe. The shoe has a textile material strap upper that traverses the middle of the instep and varies in width from the inside vamp area to the outer most side quarter. The shoe also has a ?-inch wide elastic ankle strap that features a 2-inch rubber/plastic flower that is attached to the outside top-line, a textile cord insole, a 4-inch high platform-wedge configured heel with side-trim consisting of encircling rows of weaved textile cord and rubber/plastic outsole.
CBP rationale
The applicable subheading for Style / Item # S04-09-038, will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which is of the slip-on type; which does not have a foxing-like band wholly or almost wholly of rubber or plastics; and which is 10% or more by weight of rubber and/or plastics.
Full text
NY J85977 July 21, 2003 CLA-2-64: RR: NC: TA: 347 J85977 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Maria E. Julia Newport News, Inc. 711 Third Avenue, (4th Floor) New York, NY 10119 RE: The tariff classification of footwear from China. Dear Ms. Julia: In your letter dated July 02, 2003, you requested a tariff classification ruling. The submitted half pair sample, identified by you as Style / Item Number S04-09-038, a woman’s open-toe, open-heel, slip-on shoe. The shoe has a textile material strap upper that traverses the middle of the instep and varies in width from the inside vamp area to the outer most side quarter. The shoe also has a ?-inch wide elastic ankle strap that features a 2-inch rubber/plastic flower that is attached to the outside top-line, a textile cord insole, a 4-inch high platform-wedge configured heel with side-trim consisting of encircling rows of weaved textile cord and rubber/plastic outsole. The applicable subheading for Style / Item # S04-09-038, will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which is of the slip-on type; which does not have a foxing-like band wholly or almost wholly of rubber or plastics; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem. We also note that the submitted shoe 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 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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