CBP Ruling J86961 — The tariff classification of footwear from Taiwan or China

Tariff classification

Headings: 6403

Product description

The submitted half pair sample, identified as the “Super Hex Slide, SRF #01-051660TDC” is a women’s open-toe, open-back slip-on sandal with a wide single strap vamp upper consisting of both textile and suede leather materials. The suede leather material parts of this sandal’s upper account for both the inside and outside external surface area portions of the vamp and are sewn onto and cover the greater part of the upper’s textile surface area material portions. These substantial leather overlays are lasted under the insole and contribute to the strength and structure of the shoe while also providing added support for the wearer’s foot. Based on visual measurements, this office has determined that the external surface area of the upper of this women’s sandal-type shoe, which does not cover the ankle, is predominately leather. This shoe also has a textile faced foamed plastic footbed insole and a molded rubber/plastic midsole and outsole.

CBP rationale

The applicable subheading for this shoe, identified as the “Super Hex Slide, SFR #01--51660TDC will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; which is valued, we presume, over $2.

Full text

NY J86961 August 11, 2003 CLA-2-64:RR:NC:TA:347 J86961 CATEGORY: Classification TARIFF NO.: 6403.99.90 Mr. John J. Kenney Reebok International LTD 1895 J.W. Foster Boulevard Canton, MA 02021 RE: The tariff classification of footwear from Taiwan or China Dear Mr. Kenney: In your letter dated July 28, 2003 you requested a tariff classification ruling. The submitted half pair sample, identified as the “Super Hex Slide, SRF #01-051660TDC” is a women’s open-toe, open-back slip-on sandal with a wide single strap vamp upper consisting of both textile and suede leather materials. The suede leather material parts of this sandal’s upper account for both the inside and outside external surface area portions of the vamp and are sewn onto and cover the greater part of the upper’s textile surface area material portions. These substantial leather overlays are lasted under the insole and contribute to the strength and structure of the shoe while also providing added support for the wearer’s foot. Based on visual measurements, this office has determined that the external surface area of the upper of this women’s sandal-type shoe, which does not cover the ankle, is predominately leather. This shoe also has a textile faced foamed plastic footbed insole and a molded rubber/plastic midsole and outsole. The applicable subheading for this shoe, identified as the “Super Hex Slide, SFR #01--51660TDC will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; which is valued, we presume, over $2.50 per pair; for women. 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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