CBP Ruling J87275 — The tariff classification of footwear from China.

Tariff classification

Headings: 6402

Product description

The submitted half pair sample identified as Style “Manuella” (A2572), is a woman’s open-toe, open-heel slip-on fashion shoe that does not cover the ankle. The shoe has a high-gloss plastic material upper that varies in width from 1 ¼-inches at the middle of the vamp to 3 ¼-inches on the sides. The shoe features a decorative “trinket hearts” metal chain that traverses the middle of the vamp and is fastened into metal eyelets on the shoe’s side quarters. Based on our visual examination of the upper, the metal chain account’s for more than 10% of the upper’s external surface area. In this regard, the upper’s surface is not over 90% rubber/plastic including all accessories and reinforcements. The shoe also has a high-gloss plastic padded insole, a 3-inch long heel pad, a 2 ?-inch high heel and a rubber/plastic outsole.

CBP rationale

The applicable subheading for Style “Manuella” (A2572), will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements) and which has open toes or open heels.

Full text

NY J87275 September 3, 2003 CLA-2-64: RR: NC: TA: 347 J87275 CATEGORY: Classification TARIFF NO.: 6402.99.30 Mr. Michael R. Spano Mr. Michael R. Spano & Co., Inc. Custom House Brokers 190 Mckee Street Floral Park, NY 11001 RE: The tariff classification of footwear from China. Dear Mr. Spano: In your letter dated August 20, 2003, on behalf of your client Jimlar Corporation, you requested a tariff classification ruling. The submitted half pair sample identified as Style “Manuella” (A2572), is a woman’s open-toe, open-heel slip-on fashion shoe that does not cover the ankle. The shoe has a high-gloss plastic material upper that varies in width from 1 ¼-inches at the middle of the vamp to 3 ¼-inches on the sides. The shoe features a decorative “trinket hearts” metal chain that traverses the middle of the vamp and is fastened into metal eyelets on the shoe’s side quarters. Based on our visual examination of the upper, the metal chain account’s for more than 10% of the upper’s external surface area. In this regard, the upper’s surface is not over 90% rubber/plastic including all accessories and reinforcements. The shoe also has a high-gloss plastic padded insole, a 3-inch long heel pad, a 2 ?-inch high heel and a rubber/plastic outsole. The applicable subheading for Style “Manuella” (A2572), will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements) and which has open toes or open heels. The rate of duty will be 37.5% ad valorem. 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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