CBP Ruling J88964 — The tariff classification of footwear from China

Tariff classification

Headings: 6402

Product description

The submitted half pair sample, identified as Style “Frankie,” is a women’s open-toe, open back, slip-on toe thong sandal with a “V” configured textile strap upper that has an external layer of sewn-on and overlapped black plastic sequin disks which completely cover and obscure the underlying textile material. Based on Note 3(a) in Chapter 64, Harmonized Tariff Schedule of the United States (HTS), stating that for the purposes of this chapter, the terms “rubber” and “plastics” include woven fabrics or other textile products with an external layer of rubber or plastics visible to the naked eye, we will consider the material of this sandal upper to have an external surface of plastic. The sandal also has a textile face, contour molded footbed insole and a rubber/plastic bottom/outer sole.

CBP rationale

The applicable subheading for the women’s sandal identified as Style “Frankie” will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not have a foxing-like band; and which does not cover the ankle.

Full text

NY J88964 October 7, 2003 CLA-2-64:RR:NC:TA:347 J88964 CATEGORY: Classification TARIFF NO.: 6402.99.18 Mr. Michael R. Spano Michael R. Spano & Co., Inc. 190 McKee Street Floral Park, NY 11001 RE: The tariff classification of footwear from China Dear Mr. Spano: In your letter dated September 26, 2003, on behalf of Kenneth Cole Productions L. P., you requested a tariff classification ruling. The submitted half pair sample, identified as Style “Frankie,” is a women’s open-toe, open back, slip-on toe thong sandal with a “V” configured textile strap upper that has an external layer of sewn-on and overlapped black plastic sequin disks which completely cover and obscure the underlying textile material. Based on Note 3(a) in Chapter 64, Harmonized Tariff Schedule of the United States (HTS), stating that for the purposes of this chapter, the terms “rubber” and “plastics” include woven fabrics or other textile products with an external layer of rubber or plastics visible to the naked eye, we will consider the material of this sandal upper to have an external surface of plastic. The sandal also has a textile face, contour molded footbed insole and a rubber/plastic bottom/outer sole. The applicable subheading for the women’s sandal identified as Style “Frankie” will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not have a foxing-like band; and which does not cover the ankle. The rate of duty will be 6% 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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